https://www.taxtmi.com/caselaws?id=112277 Refund of duty on excisable goods returned to the factory under Rule 173L requires the goods to be received within one year from duty payment, unless the proper officer grants an extension on sufficient cause. Goods received after that period without an approved extension do not qualify for refund, even where they are returned for re-making, refining, reconditioning or similar processes. Section 11B does not override the specific time-limit and extension requirements governing returned goods under Rule 173L. The refund benefit, intended to prevent double duty payment, remains conditional on strict compliance with those requirements. 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 requires the goods to be received within one year from duty payment, unless the proper officer grants an extension on sufficient cause. Goods received after that period without an approved extension do not qualify for refund, even where they are returned for re-making, refining, reconditioning or similar processes. Section 11B does not override the specific time-limit and extension requirements governing returned goods under Rule 173L. The refund benefit, intended to prevent double duty payment, remains conditional on strict compliance with those requirements. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112277