https://www.taxtmi.com/caselaws?id=107490 Refund under Rule 173M of the Central Excise Rules was contingent on prior permission to bring goods back to the factory for re-processing. Because the permission order had been refused and that refusal was never challenged, the foundational statutory requirement remained unsatisfied and attained finality. On that basis, the subsequent refund claim could not be sustained, and rejection of the refund was upheld. en-us Tue, 25 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107490 Refund under Rule 173M of the Central Excise Rules was contingent on prior permission to bring goods back to the factory for re-processing. Because the permission order had been refused and that refusal was never challenged, the foundational statutory requirement remained unsatisfied and attained finality. On that basis, the subsequent refund claim could not be sustained, and rejection of the refund was upheld. Case-Laws Central Excise Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107490