https://www.taxtmi.com/caselaws?id=83704 Duty-paid plastic sheets returned to the manufacturer for reprocessing remained eligible for refund under Rule 173L because the returned goods were identified as the same goods earlier cleared, were received within one year, were covered by D-3 declaration, and were taken into stock for reprocessing. The manufacturer had not taken credit of the duty shown on the return document, so the buyer's Modvat debit did not deprive the assessee of relief. The rule permits refund where such goods are reprocessed and cleared again on duty payment, to the extent duty had earlier been paid. The departmental trade notice supported this approach. en-us Wed, 01 Dec 1993 00:00:00 +0530 Sat, 16 Jul 2011 11:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83704 Duty-paid plastic sheets returned to the manufacturer for reprocessing remained eligible for refund under Rule 173L because the returned goods were identified as the same goods earlier cleared, were received within one year, were covered by D-3 declaration, and were taken into stock for reprocessing. The manufacturer had not taken credit of the duty shown on the return document, so the buyer's Modvat debit did not deprive the assessee of relief. The rule permits refund where such goods are reprocessed and cleared again on duty payment, to the extent duty had earlier been paid. The departmental trade notice supported this approach. Case-Laws Central Excise Wed, 01 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83704