https://www.taxtmi.com/caselaws?id=74869 Where an assessee had already sought permission to avail proforma credit under Rule 56A and that request remained pending, duty paid during the pendency could not be treated as a final payment so as to defeat the refund claim on limitation. The text also states that the adverse order should be set aside and the claim reconsidered afresh, including whether there had been substantial compliance with the rule's prescribed conditions. The operative point is that pending statutory permission affects the limitation analysis and requires fresh examination of entitlement under Rule 56A. en-us Tue, 11 Aug 1987 00:00:00 +0530 Mon, 13 Jun 2011 10:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74869 Where an assessee had already sought permission to avail proforma credit under Rule 56A and that request remained pending, duty paid during the pendency could not be treated as a final payment so as to defeat the refund claim on limitation. The text also states that the adverse order should be set aside and the claim reconsidered afresh, including whether there had been substantial compliance with the rule's prescribed conditions. The operative point is that pending statutory permission affects the limitation analysis and requires fresh examination of entitlement under Rule 56A. Case-Laws Central Excise Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74869