2006 (12) TMI 354

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..... Member (T)]. This is an appeal against the order of the Commissioner (Appeals) vide No. Commr. (A)/270/VDR/2001, dated 25-7-2001. 2. Heard both sides. 3. The appellants have cleared some consignments on payment of duty in the domestic market, which were rejected on quality consideration and received back for the purpose of re-processing/re-making the goods in terms of Rule 173L. The qua .....

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..... upon the changes on rate of duty or value changes etc. Export of goods stands on a different footing. There is no duty liability on goods, which are exported. When re-processed goods are cleared for export, naturally no duty is paid. Even in such cases the refund of duty originally paid under Rule 173L is admissible. He relied on the order of Tribunal in the case of Relaxo International v. CCE, De .....

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