https://www.taxtmi.com/caselaws?id=50198 Refund under Rule 173L of the Central Excise Rules, 1944 is available only when returned goods are used to produce goods of the same class. The term "class" was applied in its ordinary sense as goods belonging to the same group or sharing common characteristics, and prior treatment of goods under the same tariff item was noted as relevant. On the facts, chloracetamidoxime and chlordiazepoxide fell under different tariff headings, so they were not goods of the same class and refund was not admissible. en-us Thu, 23 Mar 2000 00:00:00 +0530 Fri, 20 Aug 2010 12:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50198 Refund under Rule 173L of the Central Excise Rules, 1944 is available only when returned goods are used to produce goods of the same class. The term "class" was applied in its ordinary sense as goods belonging to the same group or sharing common characteristics, and prior treatment of goods under the same tariff item was noted as relevant. On the facts, chloracetamidoxime and chlordiazepoxide fell under different tariff headings, so they were not goods of the same class and refund was not admissible. Case-Laws Central Excise Thu, 23 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50198