https://www.taxtmi.com/caselaws?id=54831 Refund under Rule 173L for duty paid on returned goods was treated as a self-contained claim, separate from the general refund regime under Section 11B of the Central Excise Act, 1944. The Tribunal held that once the conditions of Rule 173L are satisfied, the claim is not governed by Section 11B limitation, and the Revenue's limitation objection fails. The reasoning relied on the specific nature of Rule 173L as an independent provision for returned goods, supported by prior rulings taking the same view. en-us Fri, 02 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54831 Refund under Rule 173L for duty paid on returned goods was treated as a self-contained claim, separate from the general refund regime under Section 11B of the Central Excise Act, 1944. The Tribunal held that once the conditions of Rule 173L are satisfied, the claim is not governed by Section 11B limitation, and the Revenue's limitation objection fails. The reasoning relied on the specific nature of Rule 173L as an independent provision for returned goods, supported by prior rulings taking the same view. Case-Laws Central Excise Fri, 02 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54831