https://www.taxtmi.com/caselaws?id=109956 Refund under Rule 173L of the Central Excise Rules, 1944 is not dependent on proof that goods were rejected by the buyer, but the claimant must show that the goods received back in the factory were the same goods earlier cleared and returned for remaking, refining, reconditioning or a similar process. The record must also establish a clear correlation between quantities cleared and quantities received. Where supporting material from buyers is absent and the matching of quantities is not demonstrated, the refund claim fails for want of identity and correlation of the returned goods. en-us Fri, 11 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 11:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109956 Refund under Rule 173L of the Central Excise Rules, 1944 is not dependent on proof that goods were rejected by the buyer, but the claimant must show that the goods received back in the factory were the same goods earlier cleared and returned for remaking, refining, reconditioning or a similar process. The record must also establish a clear correlation between quantities cleared and quantities received. Where supporting material from buyers is absent and the matching of quantities is not demonstrated, the refund claim fails for want of identity and correlation of the returned goods. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109956