https://www.taxtmi.com/caselaws?id=72293 Proforma credit under Rule 56-A could not be denied solely because the inputs and finished goods fell under different tariff items where the Central Government had specifically sanctioned remission of duty on the inputs by notification; the saving provision protected the assessee's credit claim. Withdrawal of an already granted permission to avail proforma credit also required notice and an opportunity of hearing, because natural justice applied before affecting an accrued fiscal right. The document states that both grounds favoured the assessee and the claimed relief was ultimately upheld. en-us Wed, 24 Jul 1985 00:00:00 +0530 Wed, 18 May 2011 12:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72293 Proforma credit under Rule 56-A could not be denied solely because the inputs and finished goods fell under different tariff items where the Central Government had specifically sanctioned remission of duty on the inputs by notification; the saving provision protected the assessee's credit claim. Withdrawal of an already granted permission to avail proforma credit also required notice and an opportunity of hearing, because natural justice applied before affecting an accrued fiscal right. The document states that both grounds favoured the assessee and the claimed relief was ultimately upheld. Case-Laws Central Excise Wed, 24 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72293