https://www.taxtmi.com/caselaws?id=115059 Refund of duty on defective goods returned for remaking was treated as admissible under Rule 173L where the prescribed D-3 intimation, officer verification, account maintenance, re-manufacture, and fresh duty payment on the re-made goods were established. The Revenue's objection that the returned goods had been scrapped and that the re-made goods were of a different class failed because no supporting evidence was produced. The commentary also notes that Rule 49 was not relevant to the refund issue under Rule 173L. On that basis, the assessee's appeal was sustained and the Revenue's challenge failed. en-us Tue, 12 Oct 2004 00:00:00 +0530 Wed, 23 May 2012 14:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115059 Refund of duty on defective goods returned for remaking was treated as admissible under Rule 173L where the prescribed D-3 intimation, officer verification, account maintenance, re-manufacture, and fresh duty payment on the re-made goods were established. The Revenue's objection that the returned goods had been scrapped and that the re-made goods were of a different class failed because no supporting evidence was produced. The commentary also notes that Rule 49 was not relevant to the refund issue under Rule 173L. On that basis, the assessee's appeal was sustained and the Revenue's challenge failed. Case-Laws Central Excise Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115059