https://www.taxtmi.com/caselaws?id=90550 Refund under Rule 173L requires reliable evidence that defective goods returned to the factory were the same goods taken up for repair or reprocessing and later cleared on payment of duty. Mere proof of receipt of defective goods is not enough; the assessee must establish a clear correlation between the returned goods, the goods processed, and the goods ultimately cleared. As the record did not satisfactorily prove this chain of identity and compliance, the refund claim failed and was rejected. en-us Mon, 14 Sep 1998 00:00:00 +0530 Sat, 08 Oct 2011 18:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90550 Refund under Rule 173L requires reliable evidence that defective goods returned to the factory were the same goods taken up for repair or reprocessing and later cleared on payment of duty. Mere proof of receipt of defective goods is not enough; the assessee must establish a clear correlation between the returned goods, the goods processed, and the goods ultimately cleared. As the record did not satisfactorily prove this chain of identity and compliance, the refund claim failed and was rejected. Case-Laws Central Excise Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90550