https://www.taxtmi.com/caselaws?id=341120 Refund of duty on scooters cleared for home consumption and later reconditioned for export was governed by the excise refund limitation under Section 11B, because the earlier duty liability was not undone merely by return and re-export under Rule 173H. The claim was filed beyond six months from the original duty payment and was therefore time-barred. Compliance with Rule 173L was the proper route for such refund relief, but it was not followed. Refund was denied. en-us Thu, 01 Sep 2016 00:00:00 +0530 Mon, 03 Apr 2017 07:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341120 Refund of duty on scooters cleared for home consumption and later reconditioned for export was governed by the excise refund limitation under Section 11B, because the earlier duty liability was not undone merely by return and re-export under Rule 173H. The claim was filed beyond six months from the original duty payment and was therefore time-barred. Compliance with Rule 173L was the proper route for such refund relief, but it was not followed. Refund was denied. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341120