https://www.taxtmi.com/caselaws?id=112984 Refund under Rule 173L of the Central Excise Rules, 1944 was available only where returned excisable goods were taken up in the factory for remaking, refining, reconditioning or another similar process before removal. The returned gaskets were received in time and intimation was given, but they were not subjected to any stipulated process before removal; they were only repacked into gasket sets after duty-paid clearance. Because the condition precedent for refund was not met, the refund claims were correctly rejected. en-us Mon, 12 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 11:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112984 Refund under Rule 173L of the Central Excise Rules, 1944 was available only where returned excisable goods were taken up in the factory for remaking, refining, reconditioning or another similar process before removal. The returned gaskets were received in time and intimation was given, but they were not subjected to any stipulated process before removal; they were only repacked into gasket sets after duty-paid clearance. Because the condition precedent for refund was not met, the refund claims were correctly rejected. Case-Laws Central Excise Mon, 12 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112984