https://www.taxtmi.com/circulars?id=6927 The Board declined to delete Rule 173L, which provides for refund of excise duty where duty-paid goods are returned to the factory for reprocessing, remanufacture or repair. The Board found the rule prevents destruction or abandonment of defective or damaged goods and serves a trade-facilitating, resource-conserving purpose, and therefore retained the refund mechanism under the existing framework. en-us Fri, 11 Mar 1988 00:00:00 +0530 Wed, 08 Jul 2009 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6927 The Board declined to delete Rule 173L, which provides for refund of excise duty where duty-paid goods are returned to the factory for reprocessing, remanufacture or repair. The Board found the rule prevents destruction or abandonment of defective or damaged goods and serves a trade-facilitating, resource-conserving purpose, and therefore retained the refund mechanism under the existing framework. Circulars Central Excise Fri, 11 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6927