https://www.taxtmi.com/caselaws?id=112277 Refund of duty on excisable goods returned to the factory under Rule 173L was available only where the goods were received back within one year from payment of duty, or within an extended period granted on sufficient cause. As the disputed goods were returned after the one-year limit and no extension was shown, the refund claim was not admissible. Section 11B of the Central Excise Act could not be used to bypass the specific time condition in Rule 173L. The article thus affirms strict compliance with the rule as a prerequisite for refund on re-entered goods. en-us Fri, 26 Mar 2004 00:00:00 +0530 Fri, 27 Apr 2012 14:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112277 Refund of duty on excisable goods returned to the factory under Rule 173L was available only where the goods were received back within one year from payment of duty, or within an extended period granted on sufficient cause. As the disputed goods were returned after the one-year limit and no extension was shown, the refund claim was not admissible. Section 11B of the Central Excise Act could not be used to bypass the specific time condition in Rule 173L. The article thus affirms strict compliance with the rule as a prerequisite for refund on re-entered goods. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112277