2005 (5) TMI 214

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.... (SH 7325.10 of the CETA Schedule). They had manufactured and supplied 240 pieces of Cylinder Head Castings to M/s. G.E. - Transportation Systems, Bangalore on payment of duty. This despatch took place on 17-1-2000, 31-1-2000 and 14-2-2000. Of these goods, 221 pieces were returned by the buyer on 23-8-2000, 8-9-2000 and 7-10-2000 for rectification of defects. Of these goods returned by the buyer, ....

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....l product found defective and returned by buyer, the goods so returned should be re-processed and removed within a period of 6 months from the date of receipt. What the Rule prescribed as a condition for such a refund claim was that an account of the goods returned by buyer as also of the process to which such goods were subjected to should be maintained by the manufacturer to the satisfaction of ....

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....Commissioner (Appeals). 3. After examining the provisions of Rule 173L and considering the submissions, I find that it was not a requirement under the Rule, that for the purpose of allowing a claim for refund of duty originally paid on the defective goods returned by the buyer, the goods returned by the buyer should be re-processed into defect-free final product and these goods should be remove....