https://www.taxtmi.com/caselaws?id=51102 Refund under Rule 173L is admissible where originally duty-paid goods are returned for reprocessing and then exported under bond, because clause (iv) of the proviso concerns the duty payable on the reprocessed goods and does not require actual duty payment on their clearance. The note follows the earlier two-member view in Metazinc and treats the contrary single-member view in Enzo Chem Laboratories as per incuriam. The refund, however, is capped by the statutory ceiling linked to the duty payable on the reprocessed goods, so the larger claim is restricted to the quantified limit of Rs. 3,65,878. 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 admissible where originally duty-paid goods are returned for reprocessing and then exported under bond, because clause (iv) of the proviso concerns the duty payable on the reprocessed goods and does not require actual duty payment on their clearance. The note follows the earlier two-member view in Metazinc and treats the contrary single-member view in Enzo Chem Laboratories as per incuriam. The refund, however, is capped by the statutory ceiling linked to the duty payable on the reprocessed goods, so the larger claim is restricted to the quantified limit of Rs. 3,65,878. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51102