https://www.taxtmi.com/caselaws?id=82879 Where an exemption notification granted set-off of duty paid on inputs used in manufacture, and no exclusive procedure required the benefit to be taken only by adjustment, the benefit could not be denied merely because it was claimed as cash refund after departmental rejection and subsequent appellate recognition of eligibility, especially when the notification had been rescinded and adjustment was no longer possible. The assessee was entitled to the set-off by way of cash refund, and refusal to entertain the refund claim on the ground that no duty had been paid was not sustainable. en-us Thu, 28 Dec 1989 00:00:00 +0530 Thu, 07 Jul 2011 18:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82879 Where an exemption notification granted set-off of duty paid on inputs used in manufacture, and no exclusive procedure required the benefit to be taken only by adjustment, the benefit could not be denied merely because it was claimed as cash refund after departmental rejection and subsequent appellate recognition of eligibility, especially when the notification had been rescinded and adjustment was no longer possible. The assessee was entitled to the set-off by way of cash refund, and refusal to entertain the refund claim on the ground that no duty had been paid was not sustainable. Case-Laws Central Excise Thu, 28 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82879