2001 (7) TMI 357

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....ade it very clear that there was no way the defective goods could have been rectified by them. As it was not possible to remake, refine, recondition, etc., to make them as per the requirements/specifications of the buyer, I hold that no such processes were undertaken by the appellants on these goods and accordingly the adjudicating authority was right in rejecting the refund claim. I would like to point out here that refund of duty under Rule 173L does not become due at the time of return of the goods for the specified purposes but only after the processes mentioned in this Rule are completed and an account of the same is rendered to the satisfaction of the jurisdictional Commissioner". Ld. Commissioner accordingly held that in view of t....

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....not uniform on account of so many reasons. He submits that the conductors were unsheathed and that portion which did not conform to the requirement of the buyer was removed by cutting and the conductors were again insulated and braided. A Technical Officer who was manufacturing the goods explained as to how the diameter was increased to conform to the requirement of the customer. The Technical Expert explained that the diameter of the copper wire was not uniform as sophisticated machinery was not available with all the manufacturers and the diameter of the copper conductor therefore, varied. He, therefore, on receipt of the goods back from the customers examined the diameter of the conductor (and when he found that at certain placed the dia....