https://www.taxtmi.com/caselaws?id=124929 Refund of duty under Rule 173L was unavailable because the returned cement was not received back for remaking, refining, reconditioning, or any similar reprocessing. The rule permits refund only where the returned excisable goods are actually subjected to the prescribed process and the other statutory conditions are met. On the facts recorded, the assessee did not reprocess the duty-paid cement and instead sought to clear the same quantity from another unit, leaving the essential precondition for refund unsatisfied. Accordingly, the statutory basis for refund was absent and the claim failed. en-us Wed, 27 Aug 2008 00:00:00 +0530 Wed, 17 Oct 2012 12:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124929 Refund of duty under Rule 173L was unavailable because the returned cement was not received back for remaking, refining, reconditioning, or any similar reprocessing. The rule permits refund only where the returned excisable goods are actually subjected to the prescribed process and the other statutory conditions are met. On the facts recorded, the assessee did not reprocess the duty-paid cement and instead sought to clear the same quantity from another unit, leaving the essential precondition for refund unsatisfied. Accordingly, the statutory basis for refund was absent and the claim failed. Case-Laws Central Excise Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124929