https://www.taxtmi.com/caselaws?id=50944 Refund of central excise duty under Rule 173L was admissible where duty-paid footwear was returned to the factory for remaking or reprocessing and the prescribed receipt conditions were complied with. The later export of the reprocessed goods under bond did not defeat the refund entitlement, because the rule operates on the return of duty-paid goods for specified processing and limits refund only to the duty payable after such processing. The view that export at nil duty barred refund was held not to govern the claim under Rule 173L, and the refund rejection was set aside with consequential relief. en-us Thu, 20 Dec 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50944 Refund of central excise duty under Rule 173L was admissible where duty-paid footwear was returned to the factory for remaking or reprocessing and the prescribed receipt conditions were complied with. The later export of the reprocessed goods under bond did not defeat the refund entitlement, because the rule operates on the return of duty-paid goods for specified processing and limits refund only to the duty payable after such processing. The view that export at nil duty barred refund was held not to govern the claim under Rule 173L, and the refund rejection was set aside with consequential relief. Case-Laws Central Excise Thu, 20 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50944