https://www.taxtmi.com/caselaws?id=102018 Goods validly cleared without duty under bond and exported under the Central Excise Rules, 1944 could not be subjected to a later excise demand merely because they were subsequently returned to India and used in the original domestic project. The export formalities were completed, proof of export was accepted, and the bond and bank guarantee were discharged. In those circumstances, the excise authorities had no provision under the Central Excise Act, 1944 to recover duty again under the proviso to section 11A; any recovery, if otherwise permissible, would have to arise under customs law on a separate statutory basis. en-us Tue, 26 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102018 Goods validly cleared without duty under bond and exported under the Central Excise Rules, 1944 could not be subjected to a later excise demand merely because they were subsequently returned to India and used in the original domestic project. The export formalities were completed, proof of export was accepted, and the bond and bank guarantee were discharged. In those circumstances, the excise authorities had no provision under the Central Excise Act, 1944 to recover duty again under the proviso to section 11A; any recovery, if otherwise permissible, would have to arise under customs law on a separate statutory basis. Case-Laws Central Excise Tue, 26 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102018