https://www.taxtmi.com/caselaws?id=115948 Duty paid on goods cleared from a factory and later returned for repacking was held refundable under Rule 173L where the same goods had in fact suffered duty twice. The Tribunal accepted that double payment on the identical goods justified refund, following its earlier decisions, and rejected the view that refund could be denied merely because no fresh manufacturing process had taken place on return. The refund claim was therefore held maintainable, the impugned order was set aside, and the assessee succeeded. en-us Thu, 24 Feb 2005 00:00:00 +0530 Wed, 06 Jun 2012 10:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115948 Duty paid on goods cleared from a factory and later returned for repacking was held refundable under Rule 173L where the same goods had in fact suffered duty twice. The Tribunal accepted that double payment on the identical goods justified refund, following its earlier decisions, and rejected the view that refund could be denied merely because no fresh manufacturing process had taken place on return. The refund claim was therefore held maintainable, the impugned order was set aside, and the assessee succeeded. Case-Laws Central Excise Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115948