Rule 173L refund claim held independent of Section 11B limitation for returned goods, defeating the Revenue's objection.

Refund under Rule 173L for duty paid on returned goods was treated as a self-contained claim, separate from the general refund regime under Section 11B of the Central Excise Act, 1944. The Tribunal held that once the conditions of Rule 173L are satisfied, the claim is not governed by Section 11B limitation, and the Revenue's limitation objection fails. The reasoning relied on the specific nature of Rule 173L as an independent provision for returned goods, supported by prior rulings taking the same view.

---

---

Issues: Whether refund under Rule 173L is an independent claim for duty on returned goods and is not governed by the limitation under Section 11B of the Central Excise Act, 1944.

Analysis: The refund contemplated by Rule 173L was treated as a self-contained provision applicable to goods returned after clearance. The Tribunal held that once the conditions of the rule are satisfied, the claim is not controlled by the general limitation applicable under Section 11B. The decision also noted that prior rulings supported this view.

Conclusion: The refund claim under Rule 173L is independent and is not hit by the limitation in Section 11B; the objection raised by the Revenue fails.

---