1997 (1) TMI 349

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..... nt 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 provided that the amount of refund should not exc .....

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..... 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 amount of such refund will be limited to the duty payable se .....

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