https://www.taxtmi.com/caselaws?id=122431 Refund on reprocessed goods depended on proof that the goods cleared after repacking were the same goods earlier cleared on payment of duty. The appellant relied on batch cards to establish identity and correlation, but no statutory obligation to maintain such cards was shown and the cards did not, by themselves, prove the required link. No other evidence was produced to establish that the goods received back, reprocessed and cleared again were the same goods originally cleared. The cited precedents were held inapplicable. The refund claim was therefore denied and the denial upheld. en-us Thu, 16 Aug 2001 00:00:00 +0530 Mon, 13 Aug 2012 16:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122431 Refund on reprocessed goods depended on proof that the goods cleared after repacking were the same goods earlier cleared on payment of duty. The appellant relied on batch cards to establish identity and correlation, but no statutory obligation to maintain such cards was shown and the cards did not, by themselves, prove the required link. No other evidence was produced to establish that the goods received back, reprocessed and cleared again were the same goods originally cleared. The cited precedents were held inapplicable. The refund claim was therefore denied and the denial upheld. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122431