https://www.taxtmi.com/caselaws?id=204308 Refund under the excise refund/rebate framework was unavailable for defective imported equipment returned abroad where Modvat credit taken on import had not been reversed and the statutory conditions for refund under Rule 173L were not met. The rule was inapplicable because the returned goods were not excisable goods manufactured by the claimant, and the payment made at export did not create a second duty incidence justifying refund. en-us Mon, 24 Jan 2011 00:00:00 +0530 Fri, 27 May 2011 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204308 Refund under the excise refund/rebate framework was unavailable for defective imported equipment returned abroad where Modvat credit taken on import had not been reversed and the statutory conditions for refund under Rule 173L were not met. The rule was inapplicable because the returned goods were not excisable goods manufactured by the claimant, and the payment made at export did not create a second duty incidence justifying refund. Case-Laws Central Excise Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204308