https://www.taxtmi.com/article/detailed?id=811 The text explains that returns of exported goods and repairs of goods damaged during manufacture are governed respectively by export-return provisions and the removal-from-factory rule: returned goods accounted for and not scrapped fall within the export-return provision and do not attract duty, while repairs restoring the same goods within factory premises are not dutiable removals. Refund claims and duty demands must be determined together to produce a consolidated net assessment, and higher authorities may perform subordinate adjudicatory functions when resolving such claims. en-us Fri, 04 Jun 2010 00:00:00 +0530 Fri, 04 Jun 2010 08:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=811 The text explains that returns of exported goods and repairs of goods damaged during manufacture are governed respectively by export-return provisions and the removal-from-factory rule: returned goods accounted for and not scrapped fall within the export-return provision and do not attract duty, while repairs restoring the same goods within factory premises are not dutiable removals. Refund claims and duty demands must be determined together to produce a consolidated net assessment, and higher authorities may perform subordinate adjudicatory functions when resolving such claims. Articles Central Excise Fri, 04 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=811