https://www.taxtmi.com/caselaws?id=100358 Duty-paid goods returned by customers may be re-cleared without payment of duty under Rule 173H where the returned goods are received back and D-3 intimations are filed. Absence of prior permission, delayed intimation, or non-compliance with trade notice procedure is a procedural lapse and does not by itself justify denial of the substantive benefit, especially where departmental verification of the returned goods was not undertaken. The denial of exemption was therefore unsustainable, and the assessee was entitled to clear the returned goods without duty. en-us Thu, 27 Jul 2000 00:00:00 +0530 Wed, 18 Jan 2017 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100358 Duty-paid goods returned by customers may be re-cleared without payment of duty under Rule 173H where the returned goods are received back and D-3 intimations are filed. Absence of prior permission, delayed intimation, or non-compliance with trade notice procedure is a procedural lapse and does not by itself justify denial of the substantive benefit, especially where departmental verification of the returned goods was not undertaken. The denial of exemption was therefore unsustainable, and the assessee was entitled to clear the returned goods without duty. Case-Laws Central Excise Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100358