https://www.taxtmi.com/caselaws?id=167076 Cement returned to the factory for reprocessing under Rule 96ZV and cleared without duty was not treated as a fresh production clearance for Notification No. 198/76-C.E.; the reprocessed quantity could not be counted again toward the concessionary clearance limit, so the claim failed on that point. Duty paid on a demand later alleged to be time-barred was not refundable where the payment was voluntary and there was no coercive recovery, even though a dissenting view would have allowed refund on limitation grounds. The overall result was that the assessee could not include the returned cement in the concession computation and could not recover the duty already paid. en-us Fri, 06 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 12:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167076 Cement returned to the factory for reprocessing under Rule 96ZV and cleared without duty was not treated as a fresh production clearance for Notification No. 198/76-C.E.; the reprocessed quantity could not be counted again toward the concessionary clearance limit, so the claim failed on that point. Duty paid on a demand later alleged to be time-barred was not refundable where the payment was voluntary and there was no coercive recovery, even though a dissenting view would have allowed refund on limitation grounds. The overall result was that the assessee could not include the returned cement in the concession computation and could not recover the duty already paid. Case-Laws Central Excise Fri, 06 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167076