https://www.taxtmi.com/caselaws?id=110661 Refund of duty under Rule 173L of the Central Excise Rules, 1944 is available only where the assessee proves that the returned goods were sent back by the buyer for remaking, refining, reconditioning or a similar process, and that the goods can be properly identified and correlated with the earlier clearance. On the stated facts, the goods were returned because delivery was not taken within time, not for any statutory reprocessing purpose, and the invoices and descriptions did not properly tally. The claim for refund therefore failed, and the disallowance was sustained. en-us Fri, 16 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 10:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110661 Refund of duty under Rule 173L of the Central Excise Rules, 1944 is available only where the assessee proves that the returned goods were sent back by the buyer for remaking, refining, reconditioning or a similar process, and that the goods can be properly identified and correlated with the earlier clearance. On the stated facts, the goods were returned because delivery was not taken within time, not for any statutory reprocessing purpose, and the invoices and descriptions did not properly tally. The claim for refund therefore failed, and the disallowance was sustained. Case-Laws Central Excise Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110661