https://www.taxtmi.com/caselaws?id=81557 Refund under Rule 57F(3) could not be denied merely because duty on exported goods was paid through RG 23A Part II credit instead of PLA. The Tribunal held that the governing provision and notification did not restrict refund to duty discharged only through PLA, and that goods which had already suffered full duty remained eligible for the refund otherwise admissible under the MODVAT-linked scheme. The supplier's operation under the DEEC scheme did not by itself disqualify the respondent. The refund claim was therefore sustained and the appeal failed. en-us Mon, 16 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 14:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81557 Refund under Rule 57F(3) could not be denied merely because duty on exported goods was paid through RG 23A Part II credit instead of PLA. The Tribunal held that the governing provision and notification did not restrict refund to duty discharged only through PLA, and that goods which had already suffered full duty remained eligible for the refund otherwise admissible under the MODVAT-linked scheme. The supplier's operation under the DEEC scheme did not by itself disqualify the respondent. The refund claim was therefore sustained and the appeal failed. Case-Laws Central Excise Mon, 16 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81557