https://www.taxtmi.com/caselaws?id=116976 Refund under Rule 173L of the Central Excise Rules, 1944 is admissible where duty-paid goods are returned for reprocessing and the re-cleared goods, though differently described, remain in the same class and tariff heading. Strict identity of description is not required when Board circulars and precedent support a commercial and tariff-wise equivalence; refund was therefore allowed on this issue. Refund also cannot be denied merely because of discrepancies in reel count, invoices, or quantities where D-3 intimations were filed, the Range Inspector verified the returned goods, and the goods were traceable to original clearances; rejection on that basis was not sustainable. en-us Wed, 20 Apr 2005 00:00:00 +0530 Tue, 19 Jun 2012 13:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116976 Refund under Rule 173L of the Central Excise Rules, 1944 is admissible where duty-paid goods are returned for reprocessing and the re-cleared goods, though differently described, remain in the same class and tariff heading. Strict identity of description is not required when Board circulars and precedent support a commercial and tariff-wise equivalence; refund was therefore allowed on this issue. Refund also cannot be denied merely because of discrepancies in reel count, invoices, or quantities where D-3 intimations were filed, the Range Inspector verified the returned goods, and the goods were traceable to original clearances; rejection on that basis was not sustainable. Case-Laws Central Excise Wed, 20 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116976