https://www.taxtmi.com/caselaws?id=90518 Rule 173L allows refund of duty when goods are returned to the factory and are re-made, refined, reconditioned or subjected to a similar process, and the benefit is not confined by the reasons for return. Where returned goods were brought back, processed in the factory and cleared again on duty, the duty burden is treated as having fallen twice on the same goods. The refund claim was therefore maintainable because the processing fell within the rule, and the refund was held admissible despite the goods having been returned for reasons such as non-delivery, cancellation of order or exhibition. en-us Wed, 01 Jul 1998 00:00:00 +0530 Sat, 08 Oct 2011 11:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90518 Rule 173L allows refund of duty when goods are returned to the factory and are re-made, refined, reconditioned or subjected to a similar process, and the benefit is not confined by the reasons for return. Where returned goods were brought back, processed in the factory and cleared again on duty, the duty burden is treated as having fallen twice on the same goods. The refund claim was therefore maintainable because the processing fell within the rule, and the refund was held admissible despite the goods having been returned for reasons such as non-delivery, cancellation of order or exhibition. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90518