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TMI Blog2008 (8) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Part of the consignment was rejected by the customers and appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral 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 or subjected to any other similar process in the factory Provided that - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely 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 required ; (iv) the amount of refund payable shall in no case be in excess of the duty payable on such goods after being remade, refined, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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. The rule provides that the Collector may refund the duty paid on manufacture of excisable goods which are returned to same or any other factory or subjected to any other s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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