https://www.taxtmi.com/caselaws?id=118772 A refund application under Rule 173H had to be examined strictly within the confines of the provision invoked. On the admitted facts, capital goods cleared to a sister concern and later returned did not fall within the limited situations covered by Rule 173H or Rule 173L, so refund was not maintainable; once no refund was permissible on that basis, the authority could not grant indirect credit relief beyond the application, and that relief was unsustainable. en-us Fri, 05 Aug 2005 00:00:00 +0530 Thu, 05 Jul 2012 16:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118772 A refund application under Rule 173H had to be examined strictly within the confines of the provision invoked. On the admitted facts, capital goods cleared to a sister concern and later returned did not fall within the limited situations covered by Rule 173H or Rule 173L, so refund was not maintainable; once no refund was permissible on that basis, the authority could not grant indirect credit relief beyond the application, and that relief was unsustainable. Case-Laws Central Excise Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118772