https://www.taxtmi.com/caselaws?id=52074 Refund under Rule 173L cannot be denied where returned duty-paid goods were timely intimated to the Department through D-3 declarations, samples were taken, and the goods were reprocessed after notice. The Department's failure to carry out verification cannot be used to defeat the claim when the assessee has substantially complied with the rule by maintaining an authenticated record of receipt, reprocessing, and subsequent clearance on duty payment. Imperfect record-keeping, in these circumstances, is not enough to reject refund if the core statutory requirements of intimation and account maintenance are met. en-us Wed, 13 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52074 Refund under Rule 173L cannot be denied where returned duty-paid goods were timely intimated to the Department through D-3 declarations, samples were taken, and the goods were reprocessed after notice. The Department's failure to carry out verification cannot be used to defeat the claim when the assessee has substantially complied with the rule by maintaining an authenticated record of receipt, reprocessing, and subsequent clearance on duty payment. Imperfect record-keeping, in these circumstances, is not enough to reject refund if the core statutory requirements of intimation and account maintenance are met. Case-Laws Central Excise Wed, 13 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52074