https://www.taxtmi.com/caselaws?id=84356 Rule 173L permits refund where duty-paid goods are returned to the factory for remaking, refining, reconditioning, or any similar process, and blending may qualify as such a process when it is the method by which the goods are reprocessed into finished products. Variations in description, quantity, and code numbers between returned and reprocessed goods, together with omissions in the Form V register, do not by themselves defeat the refund claim if the record otherwise shows receipt of the returned goods, blending as the reprocessing step, and clearance of the finished goods on payment of duty. The substantive requirement is that the returned goods are reprocessed into goods of the same class. en-us Mon, 14 Feb 1994 00:00:00 +0530 Thu, 21 Jul 2011 13:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84356 Rule 173L permits refund where duty-paid goods are returned to the factory for remaking, refining, reconditioning, or any similar process, and blending may qualify as such a process when it is the method by which the goods are reprocessed into finished products. Variations in description, quantity, and code numbers between returned and reprocessed goods, together with omissions in the Form V register, do not by themselves defeat the refund claim if the record otherwise shows receipt of the returned goods, blending as the reprocessing step, and clearance of the finished goods on payment of duty. The substantive requirement is that the returned goods are reprocessed into goods of the same class. Case-Laws Central Excise Mon, 14 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84356