https://www.taxtmi.com/caselaws?id=51675 The Tribunal ruled that the refund under Rule 173L of the Central Excise Rules, 1944 was only admissible for the quantity of sockets remade and cleared after payment of duty by M/s. Jaiswal Steel Enterprises Pvt. Ltd. The remade goods, such as brake shoes and sole plates, were found not to be of the same class as the original sockets, limiting the refund claim to the extent of matching goods. Consequently, the Appeals were disposed of with this decision. en-us Mon, 30 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51675 The Tribunal ruled that the refund under Rule 173L of the Central Excise Rules, 1944 was only admissible for the quantity of sockets remade and cleared after payment of duty by M/s. Jaiswal Steel Enterprises Pvt. Ltd. The remade goods, such as brake shoes and sole plates, were found not to be of the same class as the original sockets, limiting the refund claim to the extent of matching goods. Consequently, the Appeals were disposed of with this decision. Case-Laws Central Excise Mon, 30 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51675