https://www.taxtmi.com/caselaws?id=83987 Reprocessed returned goods raised distinct treatment under Rule 173H and Rule 173L: Rule 173H allowed clearance of reprocessed goods without duty, while Rule 173L created a refund claim subject to return within time, completion of re-processing within the prescribed period, and compliance with statutory conditions, including the limitation under Section 11B. The lower authority erred by granting refund on the broad principle against double taxation without first identifying the governing rule or testing the claim against its conditions. The order was set aside and the matter remanded for fresh adjudication on the correct statutory basis after hearing the parties. en-us Mon, 16 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83987 Reprocessed returned goods raised distinct treatment under Rule 173H and Rule 173L: Rule 173H allowed clearance of reprocessed goods without duty, while Rule 173L created a refund claim subject to return within time, completion of re-processing within the prescribed period, and compliance with statutory conditions, including the limitation under Section 11B. The lower authority erred by granting refund on the broad principle against double taxation without first identifying the governing rule or testing the claim against its conditions. The order was set aside and the matter remanded for fresh adjudication on the correct statutory basis after hearing the parties. Case-Laws Central Excise Mon, 16 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83987