https://www.taxtmi.com/caselaws?id=81978 Refund of excise duty on duty-paid goods re-entered into a factory must be examined under the special scheme governing returned goods, not under Section 11B alone. Where goods were brought back under Rule 173H for repair, reconditioning or remaking and were then cleared again, the governing procedure for re-entered goods, including the mechanism contemplated by Rule 173L, had to be followed. A refund claim based only on the fact that duty was paid a second time would bypass the specific rule structure and undermine the statutory discipline applicable to such clearances. The rejection of the refund claim was therefore sustained on merits. en-us Wed, 07 Aug 1991 00:00:00 +0530 Fri, 01 Jul 2011 11:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81978 Refund of excise duty on duty-paid goods re-entered into a factory must be examined under the special scheme governing returned goods, not under Section 11B alone. Where goods were brought back under Rule 173H for repair, reconditioning or remaking and were then cleared again, the governing procedure for re-entered goods, including the mechanism contemplated by Rule 173L, had to be followed. A refund claim based only on the fact that duty was paid a second time would bypass the specific rule structure and undermine the statutory discipline applicable to such clearances. The rejection of the refund claim was therefore sustained on merits. Case-Laws Central Excise Wed, 07 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81978