Rule 173L refund for reprocessed excisable goods exported under bond upheld to the extent verified by authorities.

Refund under Rule 173L was admissible for excisable goods returned after original duty-paid clearance, where their identity was verified through D-3 declarations and the reprocessed goods were exported under bond. The accepted debit and credit entries in the bond register supported the claim, and the fact that non-export would have attracted duty confirmed that the goods were not exempted goods. Refund was therefore allowable to the extent already verified by the adjudicating authority, and rejection of the claim was unsustainable.

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Issues: Whether refund under Rule 173L was admissible in respect of excisable goods returned for reprocessing and thereafter exported under bond.

Analysis: The goods were originally cleared on duty, received back for further processing, and their identity was verified through D-3 declarations. The export of the reprocessed goods under bond and the corresponding debit and credit entries in the bond register were accepted by the authorities. Rule 173L contemplates refund of duty payable after reprocessing, and the fact that non-export would attract demand of duty showed that the goods cleared for export under bond were not exempted goods. The refund was therefore allowable to the extent already verified by the adjudicating authority.

Conclusion: Refund under Rule 173L was admissible to the extent of the verified amount, and the rejection of the claim was unsustainable.

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