https://www.taxtmi.com/caselaws?id=243803 Refund under Rule 173L of the erstwhile Central Excise Rules, 1944 was treated as available where the assessee proved by documentary evidence that returned goods were received back from purchasers and reused in the manufacturing process. The factual finding on receipt and remanufacture was not successfully disputed, and the absence of a particular form or other procedural lapse did not defeat the claim when the substantive requirements were met. On that basis, the refund claim was regarded as genuine, no contravention of Rule 173L was made out, and substantial compliance was accepted. en-us Fri, 17 Aug 2012 00:00:00 +0530 Tue, 11 Feb 2014 05:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243803 Refund under Rule 173L of the erstwhile Central Excise Rules, 1944 was treated as available where the assessee proved by documentary evidence that returned goods were received back from purchasers and reused in the manufacturing process. The factual finding on receipt and remanufacture was not successfully disputed, and the absence of a particular form or other procedural lapse did not defeat the claim when the substantive requirements were met. On that basis, the refund claim was regarded as genuine, no contravention of Rule 173L was made out, and substantial compliance was accepted. Case-Laws Central Excise Fri, 17 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243803