https://www.taxtmi.com/caselaws?id=95644 For goods returned for remaking or reconditioning, the relevant date for limitation under Section 11B is the date of entry into the factory for that process, so a refund claim filed within six months of that entry is within time. Rule 173L also limits the refund to an amount not exceeding the duty payable on the goods after remaking or reconditioning in the factory. As the duty on the reprocessed goods was lower than the original duty, the refund had to be confined to that lower duty. The assessee succeeded on limitation, but the refund was restricted to the duty subsequently paid after reprocessing. en-us Wed, 10 May 2000 00:00:00 +0530 Wed, 14 Dec 2011 10:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95644 For goods returned for remaking or reconditioning, the relevant date for limitation under Section 11B is the date of entry into the factory for that process, so a refund claim filed within six months of that entry is within time. Rule 173L also limits the refund to an amount not exceeding the duty payable on the goods after remaking or reconditioning in the factory. As the duty on the reprocessed goods was lower than the original duty, the refund had to be confined to that lower duty. The assessee succeeded on limitation, but the refund was restricted to the duty subsequently paid after reprocessing. Case-Laws Central Excise Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95644