9911796707
TMI Blog1995 (1) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty under Rule 173L, had suffered duty twice and therefore the respondents are entitled to the refund based on the date of their second clearance as the duty at the time of second clearance could be said to have been paid by mistake. In this connection, he also referred to Rule 173H under which goods brought in for repair, re-processing, etc. could be cleared without payment of duty after re-processing. The learned original authority has held that the respondents in terms of Rule 173L are eligible to the refund of duty paid on the goods returned subject to claim being made within a period of six months of the receipt of the returned goods in the respondents factory. Since the claim was filed beyond the period of six months, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stipulated time under Rule 57F(2), the respondents had requested the customer to withdraw Rule 57F(2) challans and to send GP 1 under which the goods had been earlier cleared so that the goods could be treated as received back under Rule 173H. The customer complied with that and the respondents filed the necessary D-3 intimation as required under Rule 173H and the entries were also made in the register prescribed for the purpose of Rule 173H. The respondents out of a quantity of 10,070 kgs. received by them could send the reprocessed material of a quantity of 4,750 kgs. back to their customers and which they cleared at nil rate of duty under Rule 173H. The customers refused to take back the balance of the material received by the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these goods are returned within a period of one year of the date of payment of duty or within such further extended time for being re-made, refined or re-conditioned or subjected to any other similar process in the factory, the refund of duty paid on these goods is allowed subjected to the processing to be completed within six months of the return of the goods or within further such extended time and further there are other conditions which disentitle the respondents to the grant of refund. It is thus seen that while the purpose of these two rules is similar to the extent that the goods which are returned should be allowed to be re-processed, under Rule 173H the facility is for removal of the re-processed goods without payment of duty and u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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