https://www.taxtmi.com/caselaws?id=107792 Refund under Rule 173L cannot be denied merely because D-3 intimation was filed late where the rejected goods were kept separately, the revenue was informed, and verification remained possible; a ground not raised in the show cause notice also cannot be used to refuse relief. The rule further requires only that the goods be remade within six months of receipt of the returned goods; it does not require their clearance within that same period. Where the remade goods were later cleared on payment of higher duty, the refund condition was satisfied and the benefit under Rule 173L remained available. en-us Fri, 22 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107792 Refund under Rule 173L cannot be denied merely because D-3 intimation was filed late where the rejected goods were kept separately, the revenue was informed, and verification remained possible; a ground not raised in the show cause notice also cannot be used to refuse relief. The rule further requires only that the goods be remade within six months of receipt of the returned goods; it does not require their clearance within that same period. Where the remade goods were later cleared on payment of higher duty, the refund condition was satisfied and the benefit under Rule 173L remained available. Case-Laws Central Excise Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107792