https://www.taxtmi.com/caselaws?id=92908 Refund claims under Rule 173L for rejected or damaged polyester films used in re-processing must be reconsidered de novo, with the original authority applying the earlier final order that limited refund to the average manufacturing loss computed over the past year. The Tribunal treated the issue as no longer res integra because it had already been examined in detail in the respondent's own earlier order. The impugned order was set aside and the matter remanded for fresh consideration in line with that earlier direction. en-us Fri, 08 Jan 1999 00:00:00 +0530 Sat, 05 Nov 2011 18:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92908 Refund claims under Rule 173L for rejected or damaged polyester films used in re-processing must be reconsidered de novo, with the original authority applying the earlier final order that limited refund to the average manufacturing loss computed over the past year. The Tribunal treated the issue as no longer res integra because it had already been examined in detail in the respondent's own earlier order. The impugned order was set aside and the matter remanded for fresh consideration in line with that earlier direction. Case-Laws Central Excise Fri, 08 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92908