https://www.taxtmi.com/caselaws?id=81383 Refund of duty on returned goods is available only when the statutory conditions are satisfied, including that the goods can be reconditioned or reprocessed and re-enter the market. Goods admitted to be junk and incapable of marketing after reprocessing do not meet that requirement, so refund under the returned-goods provisions is not admissible. An alternative refund claim based on the original clearance being non-dutiable cannot revive a time-barred refund demand where the original claim was made on a different basis and the new ground is inconsistent with it. The document therefore highlights the combined effect of statutory eligibility and refund limitation rules. en-us Fri, 07 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81383 Refund of duty on returned goods is available only when the statutory conditions are satisfied, including that the goods can be reconditioned or reprocessed and re-enter the market. Goods admitted to be junk and incapable of marketing after reprocessing do not meet that requirement, so refund under the returned-goods provisions is not admissible. An alternative refund claim based on the original clearance being non-dutiable cannot revive a time-barred refund demand where the original claim was made on a different basis and the new ground is inconsistent with it. The document therefore highlights the combined effect of statutory eligibility and refund limitation rules. Case-Laws Central Excise Fri, 07 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81383