https://www.taxtmi.com/caselaws?id=121420 Refund of duty on returned goods was admissible under Rule 173L where the goods were received back from customers, timely D-3 intimation and record entries were made, and the same goods were subsequently re-cleared on payment of duty after testing. The requirement of separate processing was not treated as decisive once the essential conditions of the rule were established. As duty had already been paid on the first clearance and again on re-clearance of the same goods, the claim could not be rejected in a manner that would burden the goods twice. The refund claim was therefore allowed. en-us Mon, 30 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 15:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121420 Refund of duty on returned goods was admissible under Rule 173L where the goods were received back from customers, timely D-3 intimation and record entries were made, and the same goods were subsequently re-cleared on payment of duty after testing. The requirement of separate processing was not treated as decisive once the essential conditions of the rule were established. As duty had already been paid on the first clearance and again on re-clearance of the same goods, the claim could not be rejected in a manner that would burden the goods twice. The refund claim was therefore allowed. Case-Laws Central Excise Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121420