https://www.taxtmi.com/caselaws?id=84215 Refund under Rule 173L of the Central Excise Rules was admissible where duty-paid rejected goods were returned, brought back into the factory after declaration and verification, reprocessed in a continuous manufacturing stream, and the resulting goods were again cleared on payment of duty. The rule did not require rigid segregation of each returned lot or separate accountal where such segregation was impracticable in chemical manufacture, provided the returned goods were actually reprocessed and the final products again suffered duty. The Revenue's appeals were dismissed and the assessee obtained consequential relief. en-us Thu, 27 Jan 1994 00:00:00 +0530 Wed, 20 Jul 2011 14:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84215 Refund under Rule 173L of the Central Excise Rules was admissible where duty-paid rejected goods were returned, brought back into the factory after declaration and verification, reprocessed in a continuous manufacturing stream, and the resulting goods were again cleared on payment of duty. The rule did not require rigid segregation of each returned lot or separate accountal where such segregation was impracticable in chemical manufacture, provided the returned goods were actually reprocessed and the final products again suffered duty. The Revenue's appeals were dismissed and the assessee obtained consequential relief. Case-Laws Central Excise Thu, 27 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84215