https://www.taxtmi.com/caselaws?id=166065 Central excise duty is attracted on removal of manufactured goods from the factory, and a second levy cannot arise merely because the same goods were returned and cleared again, unless they had undergone a further process amounting to manufacture. On the stated facts, the goods were not shown to have been subjected to any manufacturing process after return, so their re-clearance did not create a fresh incidence of duty. The earlier duty payment on the first removal did not justify taxing the same goods twice. The second levy was therefore unsustainable, and the refund claim was allowable. en-us Mon, 14 Mar 1983 00:00:00 +0530 Sat, 23 Aug 2014 18:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166065 Central excise duty is attracted on removal of manufactured goods from the factory, and a second levy cannot arise merely because the same goods were returned and cleared again, unless they had undergone a further process amounting to manufacture. On the stated facts, the goods were not shown to have been subjected to any manufacturing process after return, so their re-clearance did not create a fresh incidence of duty. The earlier duty payment on the first removal did not justify taxing the same goods twice. The second levy was therefore unsustainable, and the refund claim was allowable. Case-Laws Central Excise Mon, 14 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166065