https://www.taxtmi.com/caselaws?id=50633 Refund of duty under Rule 173L was permissible for returned excisable goods sent for reprocessing even where the reprocessed yarn was cleared at nil duty to an export-oriented unit, because actual duty-paid clearance after reprocessing was not required. The controlling limit was that refund could not exceed the duty payable on the goods after reprocessing. As the original clearance had been on payment of duty, refund was admissible in principle, but the record lacked quantification of the duty payable on the reprocessed yarn, so the matter had to be remitted to test the refund ceiling. en-us Mon, 12 Feb 2001 00:00:00 +0530 Wed, 25 Aug 2010 10:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50633 Refund of duty under Rule 173L was permissible for returned excisable goods sent for reprocessing even where the reprocessed yarn was cleared at nil duty to an export-oriented unit, because actual duty-paid clearance after reprocessing was not required. The controlling limit was that refund could not exceed the duty payable on the goods after reprocessing. As the original clearance had been on payment of duty, refund was admissible in principle, but the record lacked quantification of the duty payable on the reprocessed yarn, so the matter had to be remitted to test the refund ceiling. Case-Laws Central Excise Mon, 12 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50633