https://www.taxtmi.com/caselaws?id=110995 Compliance with Rule 173M of the Central Excise Rules, 1944 was treated as sufficient for refund entitlement where the goods were repacked under the relevant brand name and cleared on duty-paid invoices. An objection based on Annexure 49 was rejected because that form was held to apply to Rule 173MM, not Rule 173M. The factual record of repacking and duty-paid clearance had been accepted below and was not effectively disputed in appeal, so the Rule 173M requirements were treated as satisfied and the refund claim was sustained. en-us Tue, 09 Mar 2004 00:00:00 +0530 Thu, 19 Apr 2012 15:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110995 Compliance with Rule 173M of the Central Excise Rules, 1944 was treated as sufficient for refund entitlement where the goods were repacked under the relevant brand name and cleared on duty-paid invoices. An objection based on Annexure 49 was rejected because that form was held to apply to Rule 173MM, not Rule 173M. The factual record of repacking and duty-paid clearance had been accepted below and was not effectively disputed in appeal, so the Rule 173M requirements were treated as satisfied and the refund claim was sustained. Case-Laws Central Excise Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110995