https://www.taxtmi.com/caselaws?id=110528 Refund of duty was admissible where goods had suffered duty on original clearance, were later returned, reprocessed by defoiling and refoiling, and cleared again on payment of duty. The applicable returned-goods refund framework under Rule 173L and Section 11B was read to permit recovery where duty had effectively been collected twice on the same goods. Prior decisions recognising refund of double duty on returned goods were followed, and the claim was treated as falling within the refund provisions. The Department's rejection of refund was therefore not sustainable. en-us Thu, 16 Oct 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110528 Refund of duty was admissible where goods had suffered duty on original clearance, were later returned, reprocessed by defoiling and refoiling, and cleared again on payment of duty. The applicable returned-goods refund framework under Rule 173L and Section 11B was read to permit recovery where duty had effectively been collected twice on the same goods. Prior decisions recognising refund of double duty on returned goods were followed, and the claim was treated as falling within the refund provisions. The Department's rejection of refund was therefore not sustainable. Case-Laws Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110528