https://www.taxtmi.com/caselaws?id=250662 Refund under Rule 173L of the Central Excise Rules, 1944 is available only when returned excisable goods are re-made, reconditioned or similarly processed and are then used to produce goods of the same class. Here, parts returned under one tariff heading were fitted into a machine falling under a different heading, so the statutory condition of sameness of class was not met. The claim failed on that ground, and the plea that duty had been paid twice on replacement components did not override the express limitation in the rule. The refund was therefore not admissible. en-us Fri, 01 Aug 2014 00:00:00 +0530 Mon, 12 Jan 2015 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250662 Refund under Rule 173L of the Central Excise Rules, 1944 is available only when returned excisable goods are re-made, reconditioned or similarly processed and are then used to produce goods of the same class. Here, parts returned under one tariff heading were fitted into a machine falling under a different heading, so the statutory condition of sameness of class was not met. The claim failed on that ground, and the plea that duty had been paid twice on replacement components did not override the express limitation in the rule. The refund was therefore not admissible. Case-Laws Central Excise Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250662