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    <title>CE Rule 173S - Refund of Duty Rule Changed - Application can be Filed with Juridictional AC on Goods Warehoused</title>
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    <description>The amendment to rule 173S permits refund applications to be filed with the Assistant Commissioner having jurisdiction over warehouses appointed and registered under rule 140 to which goods are moved and from where such goods are cleared for home consumption on payment of duty, in addition to the Assistant Commissioner having jurisdiction over the factory of manufacture.</description>
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      <description>The amendment to rule 173S permits refund applications to be filed with the Assistant Commissioner having jurisdiction over warehouses appointed and registered under rule 140 to which goods are moved and from where such goods are cleared for home consumption on payment of duty, in addition to the Assistant Commissioner having jurisdiction over the factory of manufacture.</description>
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