https://www.taxtmi.com/caselaws?id=83667 For Rule 173L(3) of the Central Excise Rules, the six-month period for reprocessing returned duty-paid goods is to be counted from the date the goods are received at the factory specifically permitted by the Department for reprocessing. Where defective goods were transferred from the first receiving factory to another approved factory, and the permission conditions were not shown to have been breached, the transferee factory remained the relevant factory for computing time. Reprocessing and accountal completed within six months from receipt at that factory satisfied the rule, so refund claims could not be rejected as time-barred for delayed reprocessing. en-us Fri, 29 Jan 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83667 For Rule 173L(3) of the Central Excise Rules, the six-month period for reprocessing returned duty-paid goods is to be counted from the date the goods are received at the factory specifically permitted by the Department for reprocessing. Where defective goods were transferred from the first receiving factory to another approved factory, and the permission conditions were not shown to have been breached, the transferee factory remained the relevant factory for computing time. Reprocessing and accountal completed within six months from receipt at that factory satisfied the rule, so refund claims could not be rejected as time-barred for delayed reprocessing. Case-Laws Central Excise Fri, 29 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83667