https://www.taxtmi.com/caselaws?id=234867 Rule 173L(3) of the Central Excise Rules, 1944 required only that reprocessing be completed and that the prescribed account be rendered to the satisfaction of the authority within six months of the goods returning to the factory. It did not impose any further time-limit for clearance of the reprocessed goods. A refund of duty on reprocessed goods therefore could not be refused merely because the goods were cleared after six months, where the statutory conditions themselves had been complied with. The rule could not be expanded by implying an additional restriction not expressly stated, and the assessee was entitled to the refund. en-us Fri, 14 Jun 2013 00:00:00 +0530 Sat, 08 Feb 2014 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234867 Rule 173L(3) of the Central Excise Rules, 1944 required only that reprocessing be completed and that the prescribed account be rendered to the satisfaction of the authority within six months of the goods returning to the factory. It did not impose any further time-limit for clearance of the reprocessed goods. A refund of duty on reprocessed goods therefore could not be refused merely because the goods were cleared after six months, where the statutory conditions themselves had been complied with. The rule could not be expanded by implying an additional restriction not expressly stated, and the assessee was entitled to the refund. Case-Laws Central Excise Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234867