https://www.taxtmi.com/caselaws?id=116902 Refund of duty under Rule 173L of the Central Excise Rules, 1944 was treated as sustainable where the returned lubricating oil had been verified by the departmental officer on receipt of the D-3 intimation, and no discrepancy was recorded at that stage. Identity of the returned goods was established through invoices and batch numbers, and the goods were shown to be of the same class after reprocessing. Unsupported allegations of manipulation and the absence of a quality report were insufficient to defeat the refund claim. en-us Wed, 28 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 16:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116902 Refund of duty under Rule 173L of the Central Excise Rules, 1944 was treated as sustainable where the returned lubricating oil had been verified by the departmental officer on receipt of the D-3 intimation, and no discrepancy was recorded at that stage. Identity of the returned goods was established through invoices and batch numbers, and the goods were shown to be of the same class after reprocessing. Unsupported allegations of manipulation and the absence of a quality report were insufficient to defeat the refund claim. Case-Laws Central Excise Wed, 28 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116902