https://www.taxtmi.com/caselaws?id=52794 Refund under Rule 173L of the Central Excise Rules, 1944 cannot be denied merely because returned goods were exported under bond without payment of duty, since export clearance under bond is not the same as removal without duty and cannot be treated as clearance at nil duty. The proper inquiry is whether the refund claimed exceeds the duty payable on the reprocessed goods. The article also notes that rejection cannot rest on a ground not stated in the show cause notice. On the stated facts, the duty leviable on the exported goods was higher than the refund claimed, so the claim was not liable to rejection on those grounds. 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 denied merely because returned goods were exported under bond without payment of duty, since export clearance under bond is not the same as removal without duty and cannot be treated as clearance at nil duty. The proper inquiry is whether the refund claimed exceeds the duty payable on the reprocessed goods. The article also notes that rejection cannot rest on a ground not stated in the show cause notice. On the stated facts, the duty leviable on the exported goods was higher than the refund claimed, so the claim was not liable to rejection on those grounds. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52794