https://www.taxtmi.com/caselaws?id=104835 Rule 173L of the Central Excise Rules, 1944 allows refund where damaged pan masala is returned to the factory, duly intimated to the Department, and reprocessed with fresh material into marketable goods. The Tribunal noted that prior decisions had already accepted remixing of defective or damaged pan masala as consistent with the rule. In the absence of contrary evidence from the Department, objections based on the commercial value of the returned goods or the quantity cleared after reprocessing could not defeat admissibility of the refund claim. en-us Mon, 22 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104835 Rule 173L of the Central Excise Rules, 1944 allows refund where damaged pan masala is returned to the factory, duly intimated to the Department, and reprocessed with fresh material into marketable goods. The Tribunal noted that prior decisions had already accepted remixing of defective or damaged pan masala as consistent with the rule. In the absence of contrary evidence from the Department, objections based on the commercial value of the returned goods or the quantity cleared after reprocessing could not defeat admissibility of the refund claim. Case-Laws Central Excise Mon, 22 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104835