https://www.taxtmi.com/caselaws?id=84342 Rule 173L of the Central Excise Rules, 1944 was construed purposively to prevent double payment of duty on the same goods. Returned duty-paid packing cartons that were repacked and pre-folded were treated as falling within the scope of the rule, because the processes were analogous to remaking, refining or reconditioning and the cartons were cleared again on payment of duty. The distinction from Rule 173H did not defeat refund relief where the practical concern was avoidance of double taxation on the same goods. On that basis, the refund claim was maintainable and consequential relief to the assessee was upheld. en-us Wed, 13 Jan 1993 00:00:00 +0530 Thu, 21 Jul 2011 12:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84342 Rule 173L of the Central Excise Rules, 1944 was construed purposively to prevent double payment of duty on the same goods. Returned duty-paid packing cartons that were repacked and pre-folded were treated as falling within the scope of the rule, because the processes were analogous to remaking, refining or reconditioning and the cartons were cleared again on payment of duty. The distinction from Rule 173H did not defeat refund relief where the practical concern was avoidance of double taxation on the same goods. On that basis, the refund claim was maintainable and consequential relief to the assessee was upheld. Case-Laws Central Excise Wed, 13 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84342