https://www.taxtmi.com/caselaws?id=84846 Refund of duty paid on returned goods may be maintainable where the same duty-paid goods are received back under verified declarations and duty is paid again on their subsequent clearance, creating an apparent double payment. The claim should not be rejected merely because the goods did not satisfy the process contemplated by Rule 173L; if the claim is filed within limitation and the evidence supports duplicate duty payment on the same goods, it must be examined as a refund claim under Section 11B. The matter was remanded for fresh decision on that basis. en-us Fri, 06 Oct 1995 00:00:00 +0530 Mon, 01 Aug 2011 11:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84846 Refund of duty paid on returned goods may be maintainable where the same duty-paid goods are received back under verified declarations and duty is paid again on their subsequent clearance, creating an apparent double payment. The claim should not be rejected merely because the goods did not satisfy the process contemplated by Rule 173L; if the claim is filed within limitation and the evidence supports duplicate duty payment on the same goods, it must be examined as a refund claim under Section 11B. The matter was remanded for fresh decision on that basis. Case-Laws Central Excise Fri, 06 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84846