https://www.taxtmi.com/caselaws?id=154622 Duty paid after failure to produce rewarehousing certificates within time was refundable under Rule 156B once the prescribed proof was later produced. The authority could not deny refund by recasting the levy as duty under Rule 9(2) read with Section 11A, nor by going beyond the limited scope of the remand, which was confined to verifying the factual position regarding rewarehousing documents. The court held that the timing of payment did not defeat refund where the statutory conditions were subsequently satisfied, and set aside the denial of refund with consequential interest relief. en-us Fri, 26 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154622 Duty paid after failure to produce rewarehousing certificates within time was refundable under Rule 156B once the prescribed proof was later produced. The authority could not deny refund by recasting the levy as duty under Rule 9(2) read with Section 11A, nor by going beyond the limited scope of the remand, which was confined to verifying the factual position regarding rewarehousing documents. The court held that the timing of payment did not defeat refund where the statutory conditions were subsequently satisfied, and set aside the denial of refund with consequential interest relief. Case-Laws Central Excise Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154622