https://www.taxtmi.com/caselaws?id=50443 Refund under Rule 173L was held inadmissible where the returned goods were factually found, on market enquiry and supporting material, to be worth less than the duty originally paid at clearance. The lower authorities recorded that the goods received back were not saleable defective furniture but plastic scrap, and that a fresh valuation at the assessee's request confirmed a lower market value than the duty paid. Earlier cases were distinguished because they involved no evidence of reduced value. The refund claim was therefore rejected and that rejection was upheld. en-us Wed, 31 Jan 2001 00:00:00 +0530 Mon, 13 May 2019 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50443 Refund under Rule 173L was held inadmissible where the returned goods were factually found, on market enquiry and supporting material, to be worth less than the duty originally paid at clearance. The lower authorities recorded that the goods received back were not saleable defective furniture but plastic scrap, and that a fresh valuation at the assessee's request confirmed a lower market value than the duty paid. Earlier cases were distinguished because they involved no evidence of reduced value. The refund claim was therefore rejected and that rejection was upheld. Case-Laws Central Excise Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50443