TaxTMI 
TaxTMI 
2008 (8) TMI 742
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....pellant. Shri V. Choudhary, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Appellant filed this appeal against the impugned order, whereby refund claim filed under Rule 173L of Central Excise Rules was rejected. 2. The appellant are engaged in the manufacture of cement. A consignment of cement was cleared from Ratlam factory on payment of duty....
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....e refund. 3. For ready reference, the provisions of Rule 173L of Central Excise Rules is reproduced below :- 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....
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.... of such goods within forty-eight hours of receipt of the information]; (iii) the assessee stores the said goods separately pending their being remade, refined, reconditioned or subjected to any other similar process in the factory unless otherwise permitted by the Collector by an order in writing and makes such goods available for inspection by the proper officer when so requ....
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....nt of the returned goods and the processes to which they are subjected, after their return to the factory in the proper form. (3) No refund under sub-rule (1) shall be paid until the processes mentioned therein, have been completed and an account under sub-rule (2) having been rendered to the satisfaction of the Collector within six months of the return of the goods to the factory." 4.&....