https://www.taxtmi.com/caselaws?id=167060 Refund of duty under Rule 173M of the Central Excise Rules, 1944 was not available where export-bound package tea was returned to the factory and merely repacked into loose tea. The rule allowed returned excisable goods to be taken back only for remaking, refining, reconditioning, or similar processes, and refund was conditional on completion of those prescribed processes. Repacking did not fall within the contemplated statutory processes, and the record did not establish compliance with the rule's conditions. The refund claim therefore failed. en-us Tue, 19 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 17:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167060 Refund of duty under Rule 173M of the Central Excise Rules, 1944 was not available where export-bound package tea was returned to the factory and merely repacked into loose tea. The rule allowed returned excisable goods to be taken back only for remaking, refining, reconditioning, or similar processes, and refund was conditional on completion of those prescribed processes. Repacking did not fall within the contemplated statutory processes, and the record did not establish compliance with the rule's conditions. The refund claim therefore failed. Case-Laws Central Excise Tue, 19 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167060