2007 (6) TMI 52

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....ods re-exported after reprocessing. The appellant had exported certain dye intermediataries to M/s. Sandoz Barcelona, Spain after payment of duty. But the purchaser refused to take consignment on the ground that the export was delayed Thereafter the appellant after intimating the authorities concerned took back the goods to the factory and effected re-processing after filing declaration under Rule....

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....e 173M of Central Excise Rules, 1944 The rule does not speak to claim the refund and what is required to be done when the goods are returned back to the factory The same has to be informed for effecting re-processing work by filing requisite declaration This has been done and there is no dispute about the facts Though the rule does not speak out about taking credit suo motu but this aspect has bee....