https://www.taxtmi.com/caselaws?id=100362 Rule 173L's phrase "of the same class" was interpreted broadly to cover returned and re-cleared goods that remain essentially the same in character. Pre-recorded audio cassettes sent back for re-making, re-conditioning or re-processing did not become goods of a different class merely because the recorded music and inlay cards changed, as they continued to fall under the same tariff heading. Refund was therefore admissible under Rule 173L, subject to the limit that it could not exceed the duty originally paid. en-us Fri, 03 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100362 Rule 173L's phrase "of the same class" was interpreted broadly to cover returned and re-cleared goods that remain essentially the same in character. Pre-recorded audio cassettes sent back for re-making, re-conditioning or re-processing did not become goods of a different class merely because the recorded music and inlay cards changed, as they continued to fall under the same tariff heading. Refund was therefore admissible under Rule 173L, subject to the limit that it could not exceed the duty originally paid. Case-Laws Central Excise Fri, 03 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100362