https://www.taxtmi.com/caselaws?id=85319 Refund under Rule 173L of the Central Excise Rules was admissible where duty-paid defective goods were returned for reprocessing, prior intimation was given, the goods were separately stored and properly accounted for, and the returned and reprocessed goods were of the same class. The Tribunal held that loss of original identity or inability to trace batch numbers was not decisive, because Rule 173L does not require the very same goods to be cleared after reprocessing without any change in identity. Compliance with the prescribed procedural requirements up to receipt and storage was sufficient, and the assessee was entitled to consequential relief. en-us Tue, 16 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85319 Refund under Rule 173L of the Central Excise Rules was admissible where duty-paid defective goods were returned for reprocessing, prior intimation was given, the goods were separately stored and properly accounted for, and the returned and reprocessed goods were of the same class. The Tribunal held that loss of original identity or inability to trace batch numbers was not decisive, because Rule 173L does not require the very same goods to be cleared after reprocessing without any change in identity. Compliance with the prescribed procedural requirements up to receipt and storage was sufficient, and the assessee was entitled to consequential relief. Case-Laws Central Excise Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85319