https://www.taxtmi.com/caselaws?id=123233 Returned duty-paid goods received back in the factory for processing or re-conditioning are governed by Rule 16 of the Central Excise Rules, 2002, which permits treatment through Cenvat credit on such goods. The rule does not create a separate right to refund of duty in the manner contemplated under the erstwhile Rule 173L of the Central Excise Rules, 1944. Since the governing provision specifically addresses credit treatment for returned goods, refund cannot be claimed on that basis. On that reasoning, refund of duty on returned goods was held not admissible, and the refund order was left undisturbed. en-us Wed, 23 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 15:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123233 Returned duty-paid goods received back in the factory for processing or re-conditioning are governed by Rule 16 of the Central Excise Rules, 2002, which permits treatment through Cenvat credit on such goods. The rule does not create a separate right to refund of duty in the manner contemplated under the erstwhile Rule 173L of the Central Excise Rules, 1944. Since the governing provision specifically addresses credit treatment for returned goods, refund cannot be claimed on that basis. On that reasoning, refund of duty on returned goods was held not admissible, and the refund order was left undisturbed. Case-Laws Central Excise Wed, 23 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123233