Refund under Rule 173L for liquid gas left in tanker vessel remained in dispute despite re-clearance on duty payment.

Refund of duty on liquid gas remaining in a tanker vessel due to technical reasons was questioned where the goods were returned and later cleared again on payment of duty, on the basis that Rule 173L contained no express provision for such refund. The matter was placed before CEGAT, Mumbai, and the appeal was admitted, leaving the refund issue for consideration.

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Issues: Whether refund could be denied in respect of liquid gas left in the tanker vessel due to technical reasons, returned and subsequently cleared again on payment of duty, on the ground that Rule 173L contained no provision for such refund.

Outcome: The appeal was admitted.

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