https://www.taxtmi.com/caselaws?id=102936 Refund of central excise duty under Rule 173L was available where duty-paid goods were actually returned to the factory for reconditioning, even if the customers' immediate reason for return was refusal of delivery. The decisive factor was the actual purpose for which the goods were received back and processed, not the initial stated reason for return. Because the goods were returned in a rusted condition, required reconditioning, and there was no finding of fraud or non-compliance with the prescribed accounts or other statutory conditions, the refund claim could not be rejected on the ground adopted by the lower authorities. en-us Fri, 20 Nov 1998 00:00:00 +0530 Fri, 17 Feb 2012 10:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102936 Refund of central excise duty under Rule 173L was available where duty-paid goods were actually returned to the factory for reconditioning, even if the customers' immediate reason for return was refusal of delivery. The decisive factor was the actual purpose for which the goods were received back and processed, not the initial stated reason for return. Because the goods were returned in a rusted condition, required reconditioning, and there was no finding of fraud or non-compliance with the prescribed accounts or other statutory conditions, the refund claim could not be rejected on the ground adopted by the lower authorities. Case-Laws Central Excise Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102936