https://www.taxtmi.com/caselaws?id=40825 Biscuits returned for reprocessing and later cleared in different varieties were still goods of the same class for Rule 173L. The rule required identity of class, not identity of variety, and both the returned and reprocessed products remained biscuits within the same excisable description. Denying refund solely because the finished varieties differed would defeat the rule's purpose and create double incidence of duty on the same goods. On that basis, the refund claim was maintainable and revision was allowed in favour of the assessee. en-us Mon, 19 May 1980 00:00:00 +0530 Sat, 15 May 2010 11:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40825 Biscuits returned for reprocessing and later cleared in different varieties were still goods of the same class for Rule 173L. The rule required identity of class, not identity of variety, and both the returned and reprocessed products remained biscuits within the same excisable description. Denying refund solely because the finished varieties differed would defeat the rule's purpose and create double incidence of duty on the same goods. On that basis, the refund claim was maintainable and revision was allowed in favour of the assessee. Case-Laws Central Excise Mon, 19 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40825