1995 (1) TMI 174

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....Pneumatic and Electronic Industrial Process Control Instruments. The instruments are highly sophisticated and sensitive. Sometimes it happens that a customer to whom these goods are supplied do not take delivery by accepting the sale documents from the Bank. Therefore, the goods are returned to the factory in original packed condition under the provisions of Rule 173L, as such, goods would need to be sold to other customers only after proper refining and reconditioning etc. as required in the rule. It is submitted by the appellants that they had carried out such process of retesting, rechecking and re-caliberation of the instruments before it is sold at a higher price after paying appropriate rate of duty. Therefore, they filed refund appli....

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....ld. Collector has also concurred with the findings of the ld. Assistant Collector. 5. On a careful consideration of the finding given by the lower authorities, we are of the considered opinion that the same is not sustainable. Rule 173L (1) reads as for the following reasons : "RULE 173L. Refund of duty on goods returned to factory :- (1) The Collector may grant refund of the duty paid on manufactured excisable goods issued for home consumption from a factory, which are returned to the same or any other factory for being re-made, refined, reconditioned or subjected to any other similar process in the factory : Provided that :- ......." The above rule clearly grants the power to the Collector to grant refund of the duty paid....