https://www.taxtmi.com/caselaws?id=104675 Refund of excise duty on returned defective goods was not admissible under Rule 173L(3) of the Central Excise Rules, 1944 where the market value of the scrap or returned goods was lower than the duty originally paid. The text notes that this position had already been decided against the assessee in an earlier Tribunal ruling on the same issue, with no stay shown, and the lower appellate authority treated the matter as identical. On that basis, the rejection of the refund claim was upheld and the appeals were dismissed in favour of the Revenue. en-us Thu, 13 Dec 2001 00:00:00 +0530 Wed, 29 Feb 2012 18:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104675 Refund of excise duty on returned defective goods was not admissible under Rule 173L(3) of the Central Excise Rules, 1944 where the market value of the scrap or returned goods was lower than the duty originally paid. The text notes that this position had already been decided against the assessee in an earlier Tribunal ruling on the same issue, with no stay shown, and the lower appellate authority treated the matter as identical. On that basis, the rejection of the refund claim was upheld and the appeals were dismissed in favour of the Revenue. Case-Laws Central Excise Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104675