https://www.taxtmi.com/caselaws?id=108720 Returned glass shells that are defective, rather than scrap, remain within the scope of refund relief under Rule 173L of the Central Excise Rules, 1944. The record supported the finding that the goods sent back by the customer were defective glass shells and not scrap, and treating every defective return as scrap would render Rule 173L ineffective. On that basis, the assessee was entitled to refund of the duty originally paid. en-us Thu, 19 Sep 2002 00:00:00 +0530 Tue, 03 Apr 2012 15:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108720 Returned glass shells that are defective, rather than scrap, remain within the scope of refund relief under Rule 173L of the Central Excise Rules, 1944. The record supported the finding that the goods sent back by the customer were defective glass shells and not scrap, and treating every defective return as scrap would render Rule 173L ineffective. On that basis, the assessee was entitled to refund of the duty originally paid. Case-Laws Central Excise Thu, 19 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108720