https://www.taxtmi.com/caselaws?id=117522 Duty-paid goods cleared for domestic consumption, returned to the factory under D-3 intimation and later exported, remained eligible for refund because the duty incidence had already been suffered and export did not extinguish the substantive refund entitlement. The earlier contrary view was treated as no longer good law. For limitation, the relevant date for exported goods was the date the goods crossed the Indian frontiers under Section 11B of the Central Excise Act, 1944; the claim having been filed within one year from that date, it was not time-barred. Rejection of refund was therefore unsustainable and consequential relief followed. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 12:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117522 Duty-paid goods cleared for domestic consumption, returned to the factory under D-3 intimation and later exported, remained eligible for refund because the duty incidence had already been suffered and export did not extinguish the substantive refund entitlement. The earlier contrary view was treated as no longer good law. For limitation, the relevant date for exported goods was the date the goods crossed the Indian frontiers under Section 11B of the Central Excise Act, 1944; the claim having been filed within one year from that date, it was not time-barred. Rejection of refund was therefore unsustainable and consequential relief followed. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117522