https://www.taxtmi.com/caselaws?id=95562 Rule 173L refund turns on whether the returned goods and the reprocessed goods are of the same class, not merely on the tariff headings under which they were cleared. Where both goods remain within the same broad category and retain the same essential character, the statutory condition is satisfied. On that basis, non-textured synthetic filament yarn returned and textured yarn later cleared were treated as the same class of goods, and the refund claim was allowable. en-us Thu, 23 Dec 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95562 Rule 173L refund turns on whether the returned goods and the reprocessed goods are of the same class, not merely on the tariff headings under which they were cleared. Where both goods remain within the same broad category and retain the same essential character, the statutory condition is satisfied. On that basis, non-textured synthetic filament yarn returned and textured yarn later cleared were treated as the same class of goods, and the refund claim was allowable. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95562