https://www.taxtmi.com/caselaws?id=89113 Duty paid again on clearance of sugar after reprocessing under Rule 173H was treated as wrongly paid, so the assessee could seek refund under the normal limitation rules of Section 11B. The special relevant-date explanation for goods reprocessed under Rule 173L did not apply, because permission had been granted under Rule 173H. On the facts considered, the refund claim was not barred by limitation and the objection of unjust enrichment was not attracted where duty had been paid twice on the same quantity. The matter was remitted for fresh consideration under the correct legal framework. en-us Tue, 14 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89113 Duty paid again on clearance of sugar after reprocessing under Rule 173H was treated as wrongly paid, so the assessee could seek refund under the normal limitation rules of Section 11B. The special relevant-date explanation for goods reprocessed under Rule 173L did not apply, because permission had been granted under Rule 173H. On the facts considered, the refund claim was not barred by limitation and the objection of unjust enrichment was not attracted where duty had been paid twice on the same quantity. The matter was remitted for fresh consideration under the correct legal framework. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89113