https://www.taxtmi.com/caselaws?id=115591 Refund of duty on goods sent back for reprocessing was treated as sustainable where the manufacturer complied with Rule 173L procedures and filed the required D-3 intimations. The revenue's objection was limited to an alleged failure to correlate the goods originally cleared on duty with the goods cleared after reprocessing, but no effective challenge was made to the procedural compliance accepted by the Commissioner (Appeals). On that factual footing, the order found no infirmity in allowing the refund, and the revenue's challenge failed. en-us Fri, 05 Aug 2005 00:00:00 +0530 Thu, 31 May 2012 13:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115591 Refund of duty on goods sent back for reprocessing was treated as sustainable where the manufacturer complied with Rule 173L procedures and filed the required D-3 intimations. The revenue's objection was limited to an alleged failure to correlate the goods originally cleared on duty with the goods cleared after reprocessing, but no effective challenge was made to the procedural compliance accepted by the Commissioner (Appeals). On that factual footing, the order found no infirmity in allowing the refund, and the revenue's challenge failed. Case-Laws Central Excise Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115591