https://www.taxtmi.com/caselaws?id=80933 Rule 173L permits refund of duty on excisable goods returned to the factory for remaking, refining, reconditioning or similar processing. The proviso limits the refund by reference to the duty payable on the reprocessed goods, but it does not require those goods to be actually cleared on payment of duty. Where the original goods were duty paid, were duly returned for reprocessing, and the refund claimed did not exceed the duty attributable to the reprocessed goods, the refund was admissible. The claim therefore succeeded on the statutory conditions being satisfied, even though the reprocessed goods were later cleared at nil duty. en-us Thu, 08 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 13:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80933 Rule 173L permits refund of duty on excisable goods returned to the factory for remaking, refining, reconditioning or similar processing. The proviso limits the refund by reference to the duty payable on the reprocessed goods, but it does not require those goods to be actually cleared on payment of duty. Where the original goods were duty paid, were duly returned for reprocessing, and the refund claimed did not exceed the duty attributable to the reprocessed goods, the refund was admissible. The claim therefore succeeded on the statutory conditions being satisfied, even though the reprocessed goods were later cleared at nil duty. Case-Laws Central Excise Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80933