This content is restricted to site members. If you are an existing user, please log in. New users may register below.Existing Users Log InUsername or EmailPassword Remember Me Forgot password? Click here to resetNew User? Click here to register Post navigation HELD Anardana’ is a dried product of local ‘daru’ or wild pomegranate – well-settled principle that words in a taxing statute must be construed in consonance with their commonly accepted meaning in the trade and their popular meaning – Policy which specifically states – ‘import of pomegranate seeds will be free’ Central Excise Act, 1944 – Section 173L – HELD returned goods may be treated as a raw material and therefore the “value” of the raw material can be considered for the purpose of “value” while determining the refund under Section 173L cannot be accepted – Denial of the refund is in consonance of Section 173L (v) of the Central Excise Act – Appeal dismissed.