TaxTMI 
TaxTMI 
1997 (1) TMI 213
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.... [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the grant of refund under Rule 173L of Central Excise Rules, 1944 in respect of the goods which were after clearance on payment of duty received back and thereafter after re-processing etc. were cleared again on payment of duty. The goods in question are `Tungstin Carbide Powder'. 2. The learned Lower Appel....
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.... on return were subjected to the process amounting to manufacture and therefore the refund was not maintainable in terms of Rule 173L, since the requirements of Rule 173L had not been fully complied with. It has been urged that the claim would also be barred by limitation and the relevant date in terms of Section 11B(5)(B)(b) will not be relevant. The respondents are absent and have sought for adj....
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....ng aside the order of the learned lower authority. 5. I have considered the pleas made by learned JDR, Shri S. Murugandy and perused the grounds of appeal wherein the plea is that the requirements of Rule 173L have not been complied with. These requirements relate to as seen from Rule 173L, the procedure to be followed at the time of receipt of the returned goods and thereafter the storage....
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....processing in my view falls within the parameters set out under Rule 173L. There is nothing in the rule to say that the returned goods as such should be defective for the purposes of Rule 173L or that on re-processing of the goods in question, goods of different grades answering to the same description would tantamount to the violation of the conditions of Rule 173L. This plea of the revenue, ther....