https://www.taxtmi.com/caselaws?id=107813 Duty-paid excisable goods returned to the factory after exhibition and then reconditioned and recalibrated before re-clearance fall within Rule 173L, so refund remains admissible on those admitted facts. A denial based on non-maintenance of prescribed registers could not be sustained because that objection was not raised in the show cause notices and therefore could not be introduced at the appellate stage. The operative principle is that refund under Rule 173L depends on return of duty-paid goods for remaking, reconditioning or similar treatment, and a new ground not put to the assessee in the notice cannot defeat the claim. en-us Mon, 01 Sep 2003 00:00:00 +0530 Mon, 26 Mar 2012 17:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107813 Duty-paid excisable goods returned to the factory after exhibition and then reconditioned and recalibrated before re-clearance fall within Rule 173L, so refund remains admissible on those admitted facts. A denial based on non-maintenance of prescribed registers could not be sustained because that objection was not raised in the show cause notices and therefore could not be introduced at the appellate stage. The operative principle is that refund under Rule 173L depends on return of duty-paid goods for remaking, reconditioning or similar treatment, and a new ground not put to the assessee in the notice cannot defeat the claim. Case-Laws Central Excise Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107813