https://www.taxtmi.com/caselaws?id=167177 Rule 173L of the Central Excise Rules, 1944 allows refund only when excisable goods cleared for home consumption are returned to the factory for re-making, refining, reconditioning or a similar process, with timely intimation and compliance with the rule's procedure. Goods that were merely destroyed after clearance, and not returned for any of the prescribed purposes, fall outside that relief. As no corresponding provision under the Central Excises and Salt Act, 1944 or the Rules extended refund to such destruction, the refund claim was not maintainable. en-us Wed, 28 Mar 1984 00:00:00 +0530 Wed, 10 Dec 2014 11:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167177 Rule 173L of the Central Excise Rules, 1944 allows refund only when excisable goods cleared for home consumption are returned to the factory for re-making, refining, reconditioning or a similar process, with timely intimation and compliance with the rule's procedure. Goods that were merely destroyed after clearance, and not returned for any of the prescribed purposes, fall outside that relief. As no corresponding provision under the Central Excises and Salt Act, 1944 or the Rules extended refund to such destruction, the refund claim was not maintainable. Case-Laws Central Excise Wed, 28 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167177