https://www.taxtmi.com/caselaws?id=87260 Returned excisable goods that had been cleared on duty payment, demonstrated, reconditioned and exported under bond were treated as falling within Rule 173L. The processes applied to the vehicles, including engine retuning, touch-up painting, gear-box reconditioning, battery charging and brake retesting, were regarded as reconditioning or a similar process for the rule's purposes. As no separate non-compliance with the rule's conditions was shown, the refund claim was stated to be entertainable and allowable in accordance with law. en-us Thu, 28 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87260 Returned excisable goods that had been cleared on duty payment, demonstrated, reconditioned and exported under bond were treated as falling within Rule 173L. The processes applied to the vehicles, including engine retuning, touch-up painting, gear-box reconditioning, battery charging and brake retesting, were regarded as reconditioning or a similar process for the rule's purposes. As no separate non-compliance with the rule's conditions was shown, the refund claim was stated to be entertainable and allowable in accordance with law. Case-Laws Central Excise Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87260