Refund limitation: refunds capped at duty after reprocessing, with collector discretion to permit short procedural extensions. Amendments to the Central Excise Rules, 1944 introduce a cap on refunds so that refund payable shall not exceed the duty payable on goods after being re-made, refined, reconditioned or subjected to any similar process, and empower the Collector to permit, on sufficient cause being shown, a further period (not exceeding ten days) beyond the twenty-four-hour re-entry or receipt timelines in rules 173L, 173M and 173N.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund limitation: refunds capped at duty after reprocessing, with collector discretion to permit short procedural extensions.
Amendments to the Central Excise Rules, 1944 introduce a cap on refunds so that refund payable shall not exceed the duty payable on goods after being re-made, refined, reconditioned or subjected to any similar process, and empower the Collector to permit, on sufficient cause being shown, a further period (not exceeding ten days) beyond the twenty-four-hour re-entry or receipt timelines in rules 173L, 173M and 173N.
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