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2011 (1) TMI 350 - HC - Central ExciseRefund claim - Modvat credit - Re-export- The petitioner has imported certain capital goods and claimed Modvat credit of the duty paid thereon - It appears that the said capital goods were found defective and, therefore, the petitioner exported the same outside the country on payment of duty - Subsequently, the petitioner has filed refund claim on the ground that the said goods have already been suffered duty while importing the same. Held that: the petitioner has not reversed the Modvat credit availed by it while returning the goods - The goods, which are claimed to have been exported, are not excisable goods - Therefore, the refund claim is not admissible under Rule 173L of the Rules and even the condition of Rule 173L has not been complied with - It is not a case of double deposit of duty inasmuch as Modvat credit availed has not been reversed - Hence, the writ petition fails and is dismissed.
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