https://www.taxtmi.com/caselaws?id=54495 Rule 173L of the Central Excise Rules, 1944 did not require reprocessed defective goods to be cleared within six months of their receipt for refund of duty originally paid on the returned goods. The material condition was maintenance of accounts of the defective goods received back and the process applied to them, to the satisfaction of the jurisdictional Commissioner. As the Revenue's only objection was delayed re-clearance, and that was not a statutory requirement, the refund claim could not be rejected and the assessee was entitled to succeed. en-us Tue, 03 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 13:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54495 Rule 173L of the Central Excise Rules, 1944 did not require reprocessed defective goods to be cleared within six months of their receipt for refund of duty originally paid on the returned goods. The material condition was maintenance of accounts of the defective goods received back and the process applied to them, to the satisfaction of the jurisdictional Commissioner. As the Revenue's only objection was delayed re-clearance, and that was not a statutory requirement, the refund claim could not be rejected and the assessee was entitled to succeed. Case-Laws Central Excise Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54495