https://www.taxtmi.com/caselaws?id=91533 Rule 173L refund under the Central Excise Rules is treated as a concessional relief mechanism, not a charging provision. Where cleared goods are returned and reprocessed, Rule 173H applies if the later process does not amount to manufacture, while Rule 173L applies when reprocessing does amount to manufacture. The provisions are read harmoniously so that refund is limited to the duty payable on the remade or reprocessed goods. This limitation was treated as valid and was not regarded as impermissible double taxation. en-us Tue, 14 Jan 1997 00:00:00 +0530 Tue, 18 Oct 2011 17:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91533 Rule 173L refund under the Central Excise Rules is treated as a concessional relief mechanism, not a charging provision. Where cleared goods are returned and reprocessed, Rule 173H applies if the later process does not amount to manufacture, while Rule 173L applies when reprocessing does amount to manufacture. The provisions are read harmoniously so that refund is limited to the duty payable on the remade or reprocessed goods. This limitation was treated as valid and was not regarded as impermissible double taxation. Case-Laws Central Excise Tue, 14 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91533