1997 (1) TMI 349

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....R, for the Respondent. [Order 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 w....

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....armonious construction of Rule 173H and 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.....