https://www.taxtmi.com/caselaws?id=115575 Mere re-testing of returned excisable goods, without any physical, chemical or other change in their condition, does not amount to a qualifying process under Rule 173L(1) of the Central Excise Rules, 1944. The phrase "any other similar process" was read ejusdem generis with remaking, refining and related processes that contemplate some alteration in the goods. Because the returned aluminium alloy ingots remained unchanged and only their correct grade was identified on re-testing, the statutory condition for refund was not satisfied and the refund claim failed. en-us Wed, 13 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 11:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115575 Mere re-testing of returned excisable goods, without any physical, chemical or other change in their condition, does not amount to a qualifying process under Rule 173L(1) of the Central Excise Rules, 1944. The phrase "any other similar process" was read ejusdem generis with remaking, refining and related processes that contemplate some alteration in the goods. Because the returned aluminium alloy ingots remained unchanged and only their correct grade was identified on re-testing, the statutory condition for refund was not satisfied and the refund claim failed. Case-Laws Central Excise Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115575