1997 (8) TMI 213

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.... This is an appeal against the order of Collector (Appeals), Chandigarh dated 12-11-1993. 2. Learned Counsel stated that in this case, they had cleared three motor vehicles on payment of duty for demonstration purposes and subsequently received them back in the factory. On receiving back in the factory, they had reconditioned them i.e. subjected them to retuning of engine, applying touch u....

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....ng cleared on payment of duty, and exported under claim for rebate but instead, they have chosen to follow the path under Rule 173L which has been rightly rejected by the authorities below 4. I have considered the above submissions. I observe that Rule 173L allows refund of duty on goods returned to factory and prescribes that "The Commissioner may grant refund of the duty paid on manufactur....