https://www.taxtmi.com/caselaws?id=117130 Refund under Rule 173L was admissible for excisable goods returned after original duty-paid clearance, where their identity was verified through D-3 declarations and the reprocessed goods were exported under bond. The accepted debit and credit entries in the bond register supported the claim, and the fact that non-export would have attracted duty confirmed that the goods were not exempted goods. Refund was therefore allowable to the extent already verified by the adjudicating authority, and rejection of the claim was unsustainable. en-us Wed, 26 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117130 Refund under Rule 173L was admissible for excisable goods returned after original duty-paid clearance, where their identity was verified through D-3 declarations and the reprocessed goods were exported under bond. The accepted debit and credit entries in the bond register supported the claim, and the fact that non-export would have attracted duty confirmed that the goods were not exempted goods. Refund was therefore allowable to the extent already verified by the adjudicating authority, and rejection of the claim was unsustainable. Case-Laws Central Excise Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117130