https://www.taxtmi.com/caselaws?id=91627 Duty paid on gas cylinders destroyed in prescribed destructive testing was treated as refundable where the governing clearance rule allowed waiver for goods lost or destroyed by natural cause or unavoidable accident during handling or storage. The text states that testing done to meet required testing standards fell within "unavoidable accident", and once waiver was legally available in that situation, refund was equally permissible for duty already paid. The claim for refund was therefore allowed. en-us Tue, 02 Jun 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91627 Duty paid on gas cylinders destroyed in prescribed destructive testing was treated as refundable where the governing clearance rule allowed waiver for goods lost or destroyed by natural cause or unavoidable accident during handling or storage. The text states that testing done to meet required testing standards fell within "unavoidable accident", and once waiver was legally available in that situation, refund was equally permissible for duty already paid. The claim for refund was therefore allowed. Case-Laws Central Excise Tue, 02 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91627