https://www.taxtmi.com/caselaws?id=167299 Rule 173L permits refund where goods are returned to the same factory for remaking, refining or reconditioning after rejection by the consignee, and the return need not be to the original consignee. A shortage arising during reprocessing does not by itself defeat the claim if the returned quantity and resultant products are properly accounted for. Procedural delay in filing D-3 intimation may also be excluded from computation where the relevant office was closed on the due dates, applying the principle reflected in Section 10 of the General Clauses Act. On these principles, relief was extended to the consignments covered by the relevant gate passes. en-us Sat, 23 Jun 1984 00:00:00 +0530 Mon, 15 Dec 2014 15:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167299 Rule 173L permits refund where goods are returned to the same factory for remaking, refining or reconditioning after rejection by the consignee, and the return need not be to the original consignee. A shortage arising during reprocessing does not by itself defeat the claim if the returned quantity and resultant products are properly accounted for. Procedural delay in filing D-3 intimation may also be excluded from computation where the relevant office was closed on the due dates, applying the principle reflected in Section 10 of the General Clauses Act. On these principles, relief was extended to the consignments covered by the relevant gate passes. Case-Laws Central Excise Sat, 23 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167299