https://www.taxtmi.com/caselaws?id=92829 Rule 173L permits duty-paid damaged goods returned to a factory to be remade, refined, reconditioned or otherwise processed, and it does not require the returned goods to be handled separately. Mixing the returned goods with fresh material for remaking therefore did not by itself defeat refund eligibility. The Revenue also had to prove, with particulars or evidence, that the value of the returned goods was lower than the duty originally paid; a bare reliance on the proviso was insufficient. On that reasoning, the refund claims were treated as admissible and the challenge failed. en-us Wed, 24 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 13:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92829 Rule 173L permits duty-paid damaged goods returned to a factory to be remade, refined, reconditioned or otherwise processed, and it does not require the returned goods to be handled separately. Mixing the returned goods with fresh material for remaking therefore did not by itself defeat refund eligibility. The Revenue also had to prove, with particulars or evidence, that the value of the returned goods was lower than the duty originally paid; a bare reliance on the proviso was insufficient. On that reasoning, the refund claims were treated as admissible and the challenge failed. Case-Laws Central Excise Wed, 24 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92829