https://www.taxtmi.com/caselaws?id=240723 Goods removed without duty under the special testing procedure were held to fall under Rule 16C, not Rule 16, because Rule 16 applies to goods returned after duty-paid clearance for reconditioning, repair or remaking. When the goods were not returned within the stipulated period, duty was paid and refund was later claimed on receipt of the goods. The tribunal held that the specific testing procedure governed the transaction, so the Revenue's reliance on Rule 16 and its Cenvat credit objection was rejected. The refund was therefore maintainable under Section 11B and was correctly sanctioned. en-us Thu, 04 Apr 2013 00:00:00 +0530 Mon, 19 Aug 2013 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240723 Goods removed without duty under the special testing procedure were held to fall under Rule 16C, not Rule 16, because Rule 16 applies to goods returned after duty-paid clearance for reconditioning, repair or remaking. When the goods were not returned within the stipulated period, duty was paid and refund was later claimed on receipt of the goods. The tribunal held that the specific testing procedure governed the transaction, so the Revenue's reliance on Rule 16 and its Cenvat credit objection was rejected. The refund was therefore maintainable under Section 11B and was correctly sanctioned. Case-Laws Central Excise Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240723