RULE 98. Goods not affixed with Central Excise Stamps and unlabelled goods removed for export may be returned to the factory.

Where goods to which Central Excise Stamps or excise labels have not been affixed are removed for export out of India, whether under claim for rebate of duty under rule 12 or under bond, as provided in rule 13, such goods may, subject to the approval of the proper officer, be returned to the factory if for any reason they are not exported. The manufacturer shall produce to the officer at the factory the application under which the consignment was originally removed for export and if the officer is satisfied that the consignment is identical with the one described in the application; he shall permit it to be taken into the store-room. The manufacturer shall then be entitled to re- fund of the duty, if any, paid on the consignment and no deduction will be made on account of any goods in the consignment which may have become unserviceable.