https://www.taxtmi.com/caselaws?id=108704 Rule 173L was construed broadly on the "same class" requirement for refund of duty on returned goods that are reprocessed and remanufactured. Returned defective paper was reprocessed with other raw materials into duplicate paper, and the fact that the original and remanufactured paper differed in quality or value did not take them outside the same class. Because both products remained paper within the same general category, the refund claim could not be rejected on the ground that the exact same type or quality had not been reproduced. The assessee therefore succeeded. en-us Fri, 19 Jul 2002 00:00:00 +0530 Tue, 03 Apr 2012 14:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108704 Rule 173L was construed broadly on the "same class" requirement for refund of duty on returned goods that are reprocessed and remanufactured. Returned defective paper was reprocessed with other raw materials into duplicate paper, and the fact that the original and remanufactured paper differed in quality or value did not take them outside the same class. Because both products remained paper within the same general category, the refund claim could not be rejected on the ground that the exact same type or quality had not been reproduced. The assessee therefore succeeded. Case-Laws Central Excise Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108704