https://www.taxtmi.com/caselaws?id=102094 Refund of excise duty was claimed on goods first cleared on duty payment, later returned by buyers, reprocessed in the factory, and cleared again on duty payment. The lower authority rejected the claim for lack of sufficient proof that duty had been paid twice on the same goods. The appellate authority accepted that the returned consignments had been brought back under D-3 declaration, reprocessed, and re-cleared on payment of duty, and therefore treated the assessee as eligible for refund. The Tribunal found no reason to interfere with that analysis, and the refund claim was left undisturbed. en-us Fri, 26 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 16:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102094 Refund of excise duty was claimed on goods first cleared on duty payment, later returned by buyers, reprocessed in the factory, and cleared again on duty payment. The lower authority rejected the claim for lack of sufficient proof that duty had been paid twice on the same goods. The appellate authority accepted that the returned consignments had been brought back under D-3 declaration, reprocessed, and re-cleared on payment of duty, and therefore treated the assessee as eligible for refund. The Tribunal found no reason to interfere with that analysis, and the refund claim was left undisturbed. Case-Laws Central Excise Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102094