https://www.taxtmi.com/caselaws?id=124060 Returned goods cleared after relabelling had to be examined under the correct remedial provision where the process may amount to manufacture, so the remand for fresh consideration was upheld. In respect of duty-paid goods received back for reprocessing, the assessee had filed the prescribed declaration, maintained the required register, and proved movement, reprocessing, and re-clearance on payment of duty; on that factual record, the refund claim was sustained. The tribunal found no legal error or perversity in the appellate findings and declined interference, leaving the relief below undisturbed. en-us Mon, 28 May 2007 00:00:00 +0530 Tue, 25 Sep 2012 11:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124060 Returned goods cleared after relabelling had to be examined under the correct remedial provision where the process may amount to manufacture, so the remand for fresh consideration was upheld. In respect of duty-paid goods received back for reprocessing, the assessee had filed the prescribed declaration, maintained the required register, and proved movement, reprocessing, and re-clearance on payment of duty; on that factual record, the refund claim was sustained. The tribunal found no legal error or perversity in the appellate findings and declined interference, leaving the relief below undisturbed. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124060