https://www.taxtmi.com/caselaws?id=43184 Refund under Rule 173L applies to duty-paid goods returned for reprocessing only where the processed goods again become liable to excise duty. Goods purchased from another manufacturer, reprocessed without resulting in manufacture, cleared on nil duty and exported cannot obtain a refund because this would allow the goods to escape duty. Rebate under Rule 12 requires an applicable Central Government notification and compliance with its prescribed conditions. Where duty was paid by another manufacturer, the goods were not exported in their original cleared form, and no duty was paid on clearance after processing, rebate is unavailable without a supporting notification and fulfilment of its terms. en-us Fri, 15 Nov 1991 00:00:00 +0530 Wed, 16 Jun 2010 16:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43184 Refund under Rule 173L applies to duty-paid goods returned for reprocessing only where the processed goods again become liable to excise duty. Goods purchased from another manufacturer, reprocessed without resulting in manufacture, cleared on nil duty and exported cannot obtain a refund because this would allow the goods to escape duty. Rebate under Rule 12 requires an applicable Central Government notification and compliance with its prescribed conditions. Where duty was paid by another manufacturer, the goods were not exported in their original cleared form, and no duty was paid on clearance after processing, rebate is unavailable without a supporting notification and fulfilment of its terms. Case-Laws Central Excise Fri, 15 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43184