1997 (1) TMI 349

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....der per : Gowri Shankar, Member (T)]. - Appellant cleared a consignment on payment of duty. Goods were subsequently returned to it as they were not accepted by the buyer. Appellant reprocessed them in terms of the permission obtained under Rule 173L and exported them without payment of duty. Its claim for refund of duty paid when the goods were first cleared was rejected on the ground that rule ....

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....173L which otherwise appear to overlap some extent. Now, Rule 173L is not a charging section. That is Rule 9. Rule 173L only provides a relaxation or concession to the manufacturer to the extent that when the same goods come back for reprocessing amounting to manufacture and therefore are liable to pay the duty again, the duty paid initially can be refunded. Therefore, the restriction that the amo....