https://www.taxtmi.com/caselaws?id=52794 Refund under Rule 173L of the Central Excise Rules, 1944 cannot be rejected on a ground absent from the show cause notice. Export of returned and reprocessed goods under bond without payment of duty is not equivalent to clearance at nil duty. The relevant test is whether the refund claimed exceeds the duty payable on the goods upon their subsequent clearance. Where duty leviable on the exported goods exceeds the original refund claim, rejection of the refund on these grounds is unsustainable. en-us Tue, 10 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 18:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52794 Refund under Rule 173L of the Central Excise Rules, 1944 cannot be rejected on a ground absent from the show cause notice. Export of returned and reprocessed goods under bond without payment of duty is not equivalent to clearance at nil duty. The relevant test is whether the refund claimed exceeds the duty payable on the goods upon their subsequent clearance. Where duty leviable on the exported goods exceeds the original refund claim, rejection of the refund on these grounds is unsustainable. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52794