https://www.taxtmi.com/caselaws?id=84873 Refund of excise duty on identifiable, duty-paid returned goods was treated as a substantive entitlement under Section 11B, and non-compliance with the procedural requirements of Rule 173L was held to be only technical and not fatal. Rule 173L was read harmoniously with Rule 173H, and the fact that the goods were returned for re-processing with departmental intimation and extension of time supported the claim. The refund was also found to be within limitation, so the procedural objection and limitation challenge failed. en-us Thu, 16 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84873 Refund of excise duty on identifiable, duty-paid returned goods was treated as a substantive entitlement under Section 11B, and non-compliance with the procedural requirements of Rule 173L was held to be only technical and not fatal. Rule 173L was read harmoniously with Rule 173H, and the fact that the goods were returned for re-processing with departmental intimation and extension of time supported the claim. The refund was also found to be within limitation, so the procedural objection and limitation challenge failed. Case-Laws Central Excise Thu, 16 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84873