https://www.taxtmi.com/caselaws?id=83990 Goods returned to the factory after being left undelivered and subjected to retesting, rechecking and recalibration before resale were treated as falling within Rule 173L of the Central Excise Rules, 1944. The processes were considered analogous to reconditioning and covered by the expression "any other similar process in the factory," so the returned excisable goods qualified for duty refund. en-us Mon, 16 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83990 Goods returned to the factory after being left undelivered and subjected to retesting, rechecking and recalibration before resale were treated as falling within Rule 173L of the Central Excise Rules, 1944. The processes were considered analogous to reconditioning and covered by the expression "any other similar process in the factory," so the returned excisable goods qualified for duty refund. Case-Laws Central Excise Mon, 16 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83990