https://www.taxtmi.com/caselaws?id=114494 Excise duty refund was held admissible where the same goods were first cleared for export on payment of duty, returned to the factory after cancellation of the export order under Rule 173M, and then cleared again on payment of duty. The record did not establish that the second clearance involved different goods, and a different buyer shown on the invoice did not displace the finding of return and re-clearance of the same goods. On that basis, denial of refund was unsustainable and the assessee succeeded. en-us Thu, 09 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 11:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114494 Excise duty refund was held admissible where the same goods were first cleared for export on payment of duty, returned to the factory after cancellation of the export order under Rule 173M, and then cleared again on payment of duty. The record did not establish that the second clearance involved different goods, and a different buyer shown on the invoice did not displace the finding of return and re-clearance of the same goods. On that basis, denial of refund was unsustainable and the assessee succeeded. Case-Laws Central Excise Thu, 09 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114494