https://www.taxtmi.com/caselaws?id=116186 Refund under Rule 173L of the Central Excise Rules, 1944 depended on compliance with the prescribed procedure, maintenance of detailed accounts, and satisfaction of the conditions for receipt back of defective goods. The record showed that the appellant did not follow the required procedure for refund on returned defective material, did not seek relaxation of the rule, and did not establish the necessary accountal and processing compliance. On those facts, the refund claim was held unsustainable and was rejected. en-us Mon, 21 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 17:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116186 Refund under Rule 173L of the Central Excise Rules, 1944 depended on compliance with the prescribed procedure, maintenance of detailed accounts, and satisfaction of the conditions for receipt back of defective goods. The record showed that the appellant did not follow the required procedure for refund on returned defective material, did not seek relaxation of the rule, and did not establish the necessary accountal and processing compliance. On those facts, the refund claim was held unsustainable and was rejected. Case-Laws Central Excise Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116186