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2013 (12) TMI 388 - CESTAT NEW DELHIRefund claim as per Notification No. 56/2002-CE – Held that:- The assessee failed to receive the goods in their factory within the stipulated period of six months, they paid the amount as duty on the said goods and on receiving back the said goods, filed the refund claim under Section 11B of the Act - The Rule 16 is different from Rule 16 (C), as the former deals with only those goods on which duty was paid at the time of removal of goods - goods were cleared without payment of duty under the special procedure laid down under Rule 16 (C) of the Rules and duty was paid subsequently when goods could not be brought back in the factory within six months period - Secondly, Rule 16 (1) deals with those goods which are received back in the factory for recondition, repair or re-made whereas in the present case goods were not received back because of above stated purposes, but received back after carrying out tests under the special procedure for removal of excisable goods laid down as per provisions of Rule 16 (C) of the Rules - Rule 16 is different from Rule 16 (C) and the refund stands rightly sanctioned – Decided against Revenue.
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