https://www.taxtmi.com/caselaws?id=120725 Refund of duty paid on rejected goods returned for re-processing was admissible under Rule 173L once the consignments were received back for remaking. The fact that the reprocessed goods were later exported without duty did not defeat the refund claim, because the refund mechanism had already accrued on return of the original goods for re-processing. The restriction adopted by the lower authorities, limiting refund to the duty relatable to the lower export value of the reprocessed goods, was not applicable and could not be sustained. en-us Tue, 19 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 17:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120725 Refund of duty paid on rejected goods returned for re-processing was admissible under Rule 173L once the consignments were received back for remaking. The fact that the reprocessed goods were later exported without duty did not defeat the refund claim, because the refund mechanism had already accrued on return of the original goods for re-processing. The restriction adopted by the lower authorities, limiting refund to the duty relatable to the lower export value of the reprocessed goods, was not applicable and could not be sustained. Case-Laws Central Excise Tue, 19 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120725