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TMI Blog2001 (7) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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 the above discussions the Order-in-Original is upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 diameter of the conductor) did not conform to the requirement of the customer and the remaining portion conformed. The portion which did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intaining exact uniformity in the diameter, the diameter of copper conductor becomes un-uniform at some places only the diameter is thinner or thicker and if that portion is removed it becomes uniform. He, therefore, submitted that the portion which did not conform to the requirement of the customer which was a small portion only was cut and the defect was thus rectified. I am satisfied with the explanation. No doubt insulation and braiding amounts to remaking, reconditioning, etc., under Rule 173L of the Central Excise Rules, 1944. The fact that duty was paid twice is not disputed. In the circumstances, the appeal is allowed. Consequential relief shall be admissible to the appellants in accordance with law. - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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