https://www.taxtmi.com/caselaws?id=80694 Rule 56A(3)(vi)(b), which bars cash refund of credit, does not apply to relief due under Notification No. 103/61 as amended where the notification grants a substantive exemption. The later incorporation of Rule 56A procedure through Notification No. 109/80 regulated only the manner of availing the benefit and could not override, nullify, or defeat the relief expressly conferred unless the notification was itself amended or superseded. The Department could not deny the consequential monetary relief on the ground that the notification had been rescinded and the credit had lapsed, and the assessee was entitled to payment of the relief by cheque. en-us Fri, 06 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80694 Rule 56A(3)(vi)(b), which bars cash refund of credit, does not apply to relief due under Notification No. 103/61 as amended where the notification grants a substantive exemption. The later incorporation of Rule 56A procedure through Notification No. 109/80 regulated only the manner of availing the benefit and could not override, nullify, or defeat the relief expressly conferred unless the notification was itself amended or superseded. The Department could not deny the consequential monetary relief on the ground that the notification had been rescinded and the credit had lapsed, and the assessee was entitled to payment of the relief by cheque. Case-Laws Central Excise Fri, 06 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80694