https://www.taxtmi.com/caselaws?id=110510 Refund under Rule 173L is available only where returned manufactured goods are brought back for remaking, refining or reconditioning in strict compliance with the prescribed safeguards, including prior intimation, separate storage, maintenance of detailed accounts and production of duty-paying documents. The rule protects revenue because returned goods must be distinguishable from fresh clearances. Relaxation is permitted only by the Principal Collector, for recorded reasons, and the Commissioner (Appeals) has no power to ignore the mandatory conditions or treat non-compliance as inconsequential. On the stated facts, refund was not admissible and the order granting it was unsustainable. en-us Wed, 24 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110510 Refund under Rule 173L is available only where returned manufactured goods are brought back for remaking, refining or reconditioning in strict compliance with the prescribed safeguards, including prior intimation, separate storage, maintenance of detailed accounts and production of duty-paying documents. The rule protects revenue because returned goods must be distinguishable from fresh clearances. Relaxation is permitted only by the Principal Collector, for recorded reasons, and the Commissioner (Appeals) has no power to ignore the mandatory conditions or treat non-compliance as inconsequential. On the stated facts, refund was not admissible and the order granting it was unsustainable. Case-Laws Central Excise Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110510