https://www.taxtmi.com/caselaws?id=75054 Rule 57A and Rule 57F of the Central Excise Rules, 1944 governed MODVAT credit for specified duties and allowed refund where credit could not be adjusted in export cases, subject to the relevant notification. In relation to additional excise duty on textiles and textile articles, Board Circular No. 701/17/2003-CX clarified that refund of unutilised AED credit was available even where the finished product was not liable to that duty, and that pending matters were to be decided on that basis. A later circular extended the same clarification to AED (T&T). The circulars were treated as beneficial and clarificatory, so they applied to pending cases and supported refund of unutilised AED (T&T) credit. en-us Tue, 30 Jun 2009 00:00:00 +0530 Fri, 19 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75054 Rule 57A and Rule 57F of the Central Excise Rules, 1944 governed MODVAT credit for specified duties and allowed refund where credit could not be adjusted in export cases, subject to the relevant notification. In relation to additional excise duty on textiles and textile articles, Board Circular No. 701/17/2003-CX clarified that refund of unutilised AED credit was available even where the finished product was not liable to that duty, and that pending matters were to be decided on that basis. A later circular extended the same clarification to AED (T&T). The circulars were treated as beneficial and clarificatory, so they applied to pending cases and supported refund of unutilised AED (T&T) credit. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75054