https://www.taxtmi.com/caselaws?id=51042 Duty paid goods returned to the manufacturer within the prescribed time and supported by D-3 intimation were treated as eligible for refund under Rule 173L when they were remade or reprocessed before being cleared again. Compliance with the rule's procedural requirements was treated as sufficient on the stated facts, and the objection that reprocessing did not produce a new commodity was not accepted as decisive. The result was that refund under Rule 173L was held admissible on these facts, with the Revenue's challenge failing. en-us Thu, 04 Oct 2001 00:00:00 +0530 Wed, 22 Sep 2010 13:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51042 Duty paid goods returned to the manufacturer within the prescribed time and supported by D-3 intimation were treated as eligible for refund under Rule 173L when they were remade or reprocessed before being cleared again. Compliance with the rule's procedural requirements was treated as sufficient on the stated facts, and the objection that reprocessing did not produce a new commodity was not accepted as decisive. The result was that refund under Rule 173L was held admissible on these facts, with the Revenue's challenge failing. Case-Laws Central Excise Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51042