https://www.taxtmi.com/caselaws?id=51102 Refund under Rule 173L is available where originally duty-paid goods are returned for reprocessing and subsequently exported under bond without payment of duty. Clause (iv) of the proviso to Rule 173L(1) concerns the duty payable on the reprocessed goods and does not require actual payment of duty when those goods are cleared. The refund remains subject to the statutory ceiling: it cannot exceed the duty payable on the reprocessed goods. The claimed refund was therefore restricted to that permissible limit. en-us Thu, 10 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51102 Refund under Rule 173L is available where originally duty-paid goods are returned for reprocessing and subsequently exported under bond without payment of duty. Clause (iv) of the proviso to Rule 173L(1) concerns the duty payable on the reprocessed goods and does not require actual payment of duty when those goods are cleared. The refund remains subject to the statutory ceiling: it cannot exceed the duty payable on the reprocessed goods. The claimed refund was therefore restricted to that permissible limit. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51102