https://www.taxtmi.com/caselaws?id=94959 Rule 173L refund claims are not barred by limitation under Section 11B when filed within six months from the date returned goods re-enter the factory, because that date is the relevant date for limitation rather than the later formal rejection by the customer. The assessee need not wait for the second clearance of reconditioned goods before claiming refund; that later clearance matters only to cap the refund at the duty payable. The refund claim was therefore within time and not premature, and the Revenue's challenge failed. en-us Wed, 11 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 11:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94959 Rule 173L refund claims are not barred by limitation under Section 11B when filed within six months from the date returned goods re-enter the factory, because that date is the relevant date for limitation rather than the later formal rejection by the customer. The assessee need not wait for the second clearance of reconditioned goods before claiming refund; that later clearance matters only to cap the refund at the duty payable. The refund claim was therefore within time and not premature, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94959