https://www.taxtmi.com/caselaws?id=116308 Refund of central excise duty on returned goods under Rule 173H depends on proof that duty was paid twice and that the Rule's conditions for returned goods were complied with. The goods were accepted back into the factory, and duty was later paid again on subsequent clearances pursuant to departmental directions, but the record needed factual verification on whether double payment had occurred and whether the statutory requirements were met. The matter was remanded to the lower authority for that verification, and refund would follow only if both conditions were established. en-us Thu, 19 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 13:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116308 Refund of central excise duty on returned goods under Rule 173H depends on proof that duty was paid twice and that the Rule's conditions for returned goods were complied with. The goods were accepted back into the factory, and duty was later paid again on subsequent clearances pursuant to departmental directions, but the record needed factual verification on whether double payment had occurred and whether the statutory requirements were met. The matter was remanded to the lower authority for that verification, and refund would follow only if both conditions were established. Case-Laws Central Excise Thu, 19 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116308