No refund of duty under Rule 173L if returned goods were used to manufacture goods belonging to a di

Excise & Customs : As per rule 173L, no refund of duty is admissible in respect of duty paid goods, which are disposed of in manner other than for production of goods of same class; hence, where returned goods were not used for production of goods of 'same class' i.e., same sub-heading, refund was not permissible