https://www.taxtmi.com/caselaws?id=85274 A D-3 intimation under Rule 173L is only a verification notice for returned goods and cannot be treated as a refund claim under Section 11B. Rule 173L permits refund in cases where goods are returned for remaking, refining or reconditioning, but the refund application must still satisfy the statutory requirement of being filed before the Assistant Collector within six months from the relevant date. Because the D-3 intimation serves a different purpose and does not substitute for a refund application, a claim filed after the six-month period is barred by limitation. Authorities dealing with Rule 56A were distinguished as concerning a different credit scheme. en-us Tue, 13 Feb 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85274 A D-3 intimation under Rule 173L is only a verification notice for returned goods and cannot be treated as a refund claim under Section 11B. Rule 173L permits refund in cases where goods are returned for remaking, refining or reconditioning, but the refund application must still satisfy the statutory requirement of being filed before the Assistant Collector within six months from the relevant date. Because the D-3 intimation serves a different purpose and does not substitute for a refund application, a claim filed after the six-month period is barred by limitation. Authorities dealing with Rule 56A were distinguished as concerning a different credit scheme. Case-Laws Central Excise Tue, 13 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85274