https://www.taxtmi.com/caselaws?id=105292 Export goods cleared under bond and later returned to the factory of origin did not, on this record, require a fresh duty debit in RG 23A Part II. The return of the goods by itself was held insufficient to justify levy or debit, and the assessee could not be denied corresponding credit of the amount already debited. The duty debit was therefore treated as unwarranted, and relief followed for the assessee against the disputed debit. en-us Wed, 29 Aug 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105292 Export goods cleared under bond and later returned to the factory of origin did not, on this record, require a fresh duty debit in RG 23A Part II. The return of the goods by itself was held insufficient to justify levy or debit, and the assessee could not be denied corresponding credit of the amount already debited. The duty debit was therefore treated as unwarranted, and relief followed for the assessee against the disputed debit. Case-Laws Central Excise Wed, 29 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105292