https://www.taxtmi.com/caselaws?id=86106 Rule 173L refund was available for excisable goods returned to the factory for remaking, refining, reconditioning or similar processing, provided the reprocessed goods were again cleared on payment of duty. The objection that replacement materials were cleared before re-processing was completed did not justify denial of refund where the returned goods were in fact reprocessed and cleared on duty, and the duty paid on the replacement goods matched the duty on the later cleared reprocessed goods. The alleged non-compliance with sub-rule (3) caused no revenue loss and did not affect the refund already sanctioned. en-us Fri, 29 Mar 1996 00:00:00 +0530 Wed, 10 Aug 2011 12:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86106 Rule 173L refund was available for excisable goods returned to the factory for remaking, refining, reconditioning or similar processing, provided the reprocessed goods were again cleared on payment of duty. The objection that replacement materials were cleared before re-processing was completed did not justify denial of refund where the returned goods were in fact reprocessed and cleared on duty, and the duty paid on the replacement goods matched the duty on the later cleared reprocessed goods. The alleged non-compliance with sub-rule (3) caused no revenue loss and did not affect the refund already sanctioned. Case-Laws Central Excise Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86106