https://www.taxtmi.com/caselaws?id=50643 Rule 173L of the Central Excise Rules, 1944 permits refund where duty-paid goods are returned, reprocessed and cleared again, provided the returned goods and the re-cleared goods are of the same broad class. Exact identity of tariff heading or chapter classification is not required. On the stated facts, the returned semi-finished forged slabs and the reprocessed goods remained broadly the same type of forged blanks, and the claim could not be rejected merely because the tariff classification changed. The text states that, once duty had been paid on original removal and again on re-clearance, the refund was admissible. en-us Fri, 27 Jul 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50643 Rule 173L of the Central Excise Rules, 1944 permits refund where duty-paid goods are returned, reprocessed and cleared again, provided the returned goods and the re-cleared goods are of the same broad class. Exact identity of tariff heading or chapter classification is not required. On the stated facts, the returned semi-finished forged slabs and the reprocessed goods remained broadly the same type of forged blanks, and the claim could not be rejected merely because the tariff classification changed. The text states that, once duty had been paid on original removal and again on re-clearance, the refund was admissible. Case-Laws Central Excise Fri, 27 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50643