https://www.taxtmi.com/caselaws?id=98268 Refund of central excise duty on returned goods under Rule 173-L depended on strict compliance with the prescribed procedure, including separate storage of the returned goods, maintenance of detailed accounts, and timely furnishing of particulars to the Collector. The assessee failed to satisfy these requirements: the goods were not kept separately, the necessary details were not provided within time, and no supporting material established reprocessing and re-clearance. The unexplained discrepancy between the invoice date and actual dispatch further weakened the claim. The refund claim was therefore not sustainable and its rejection was upheld. en-us Tue, 23 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98268 Refund of central excise duty on returned goods under Rule 173-L depended on strict compliance with the prescribed procedure, including separate storage of the returned goods, maintenance of detailed accounts, and timely furnishing of particulars to the Collector. The assessee failed to satisfy these requirements: the goods were not kept separately, the necessary details were not provided within time, and no supporting material established reprocessing and re-clearance. The unexplained discrepancy between the invoice date and actual dispatch further weakened the claim. The refund claim was therefore not sustainable and its rejection was upheld. Case-Laws Central Excise Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98268