https://www.taxtmi.com/caselaws?id=109588 Rule 173L refund relief under excise law is available only when its substantive conditions are strictly met, because duty attaches to manufacture and the rule operates as a limited exception. The requirement that the value of returned goods at the time of return must not be less than the duty originally paid is not procedural but a mandatory prerequisite. As that condition was not established, the refund claim could not be sustained and the rejection of the refund was upheld. en-us Fri, 11 Jul 2003 00:00:00 +0530 Tue, 10 Apr 2012 18:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109588 Rule 173L refund relief under excise law is available only when its substantive conditions are strictly met, because duty attaches to manufacture and the rule operates as a limited exception. The requirement that the value of returned goods at the time of return must not be less than the duty originally paid is not procedural but a mandatory prerequisite. As that condition was not established, the refund claim could not be sustained and the rejection of the refund was upheld. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109588