https://www.taxtmi.com/caselaws?id=668 Refund of excise duty on goods first cleared in the domestic tariff area, then brought back under D-3 intimation and re-exported, was held admissible on merits because the goods had ultimately been exported after suffering duty. For limitation under Section 11B of the Central Excise Act, 1944, the relevant date was the date the goods crossed the Indian frontiers, not the earlier domestic-clearance date. A contrary view applied by the lower authority was treated as no longer good law after being held per incuriam. The refund claim was therefore within limitation and allowed, with consequential relief. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=668 Refund of excise duty on goods first cleared in the domestic tariff area, then brought back under D-3 intimation and re-exported, was held admissible on merits because the goods had ultimately been exported after suffering duty. For limitation under Section 11B of the Central Excise Act, 1944, the relevant date was the date the goods crossed the Indian frontiers, not the earlier domestic-clearance date. A contrary view applied by the lower authority was treated as no longer good law after being held per incuriam. The refund claim was therefore within limitation and allowed, with consequential relief. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=668