https://www.taxtmi.com/caselaws?id=108716 Refund under Rule 173L of the Central Excise Rules, 1944 is available only where reliable documentary evidence proves that the returned goods were sent back for remaking, refining, reconditioning or a similar process. The record described in the text lacked annexures or other material showing the defects in the goods or establishing that the statutory condition was met, so the refund claim could not be sustained. en-us Fri, 06 Sep 2002 00:00:00 +0530 Tue, 03 Apr 2012 15:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108716 Refund under Rule 173L of the Central Excise Rules, 1944 is available only where reliable documentary evidence proves that the returned goods were sent back for remaking, refining, reconditioning or a similar process. The record described in the text lacked annexures or other material showing the defects in the goods or establishing that the statutory condition was met, so the refund claim could not be sustained. Case-Laws Central Excise Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108716