https://www.taxtmi.com/caselaws?id=84092 An unintended payment of central excise duty on a reconditioned compressor was held refundable under the general refund provision because no further excise duty was leviable on clearance after the goods had already suffered countervailing duty on import and were brought into the factory under D-3 declaration. The special rule for refund after reprocessing was not treated as the exclusive route, and the refund claim could be pursued under Section 11B within the prescribed limitation period. The appeal was rejected and the assessee's refund claim was upheld. en-us Fri, 27 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84092 An unintended payment of central excise duty on a reconditioned compressor was held refundable under the general refund provision because no further excise duty was leviable on clearance after the goods had already suffered countervailing duty on import and were brought into the factory under D-3 declaration. The special rule for refund after reprocessing was not treated as the exclusive route, and the refund claim could be pursued under Section 11B within the prescribed limitation period. The appeal was rejected and the assessee's refund claim was upheld. Case-Laws Central Excise Fri, 27 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84092