https://www.taxtmi.com/caselaws?id=43184 Rule 173L permits refund only where duty-paid goods returned for reprocessing are again liable to excise duty after such processing; it does not support refund when the goods are cleared on nil duty and the process does not amount to manufacture, because that would leave the goods untaxed altogether. Rule 12 permits rebate on exported excisable goods only subject to the conditions and limitations of a specific Central Government notification, and the claimant must comply with those terms. On the stated facts, the article concludes that neither refund under Rule 173L nor rebate under Rule 12 was available. 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 Rule 173L permits refund only where duty-paid goods returned for reprocessing are again liable to excise duty after such processing; it does not support refund when the goods are cleared on nil duty and the process does not amount to manufacture, because that would leave the goods untaxed altogether. Rule 12 permits rebate on exported excisable goods only subject to the conditions and limitations of a specific Central Government notification, and the claimant must comply with those terms. On the stated facts, the article concludes that neither refund under Rule 173L nor rebate under Rule 12 was available. Case-Laws Central Excise Fri, 15 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43184