https://www.taxtmi.com/caselaws?id=83019 Unutilised proforma credit of auxiliary duty and regulatory duty, when lawfully earned and timely applied for, could be transferred to the Personal Ledger Account for utilisation if the department's refusal alone prevented use. The later withdrawal of the relevant credit facility did not defeat an accrued benefit that should have been allowed under the scheme then in force. The article treats departmental inaction as decisive: credit admissible at the material time remains available for utilisation, and a subsequent change in the scheme cannot be used to deny transfer or bar relief merely because cash refund was also unavailable. en-us Fri, 26 Nov 1993 00:00:00 +0530 Sat, 09 Jul 2011 10:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83019 Unutilised proforma credit of auxiliary duty and regulatory duty, when lawfully earned and timely applied for, could be transferred to the Personal Ledger Account for utilisation if the department's refusal alone prevented use. The later withdrawal of the relevant credit facility did not defeat an accrued benefit that should have been allowed under the scheme then in force. The article treats departmental inaction as decisive: credit admissible at the material time remains available for utilisation, and a subsequent change in the scheme cannot be used to deny transfer or bar relief merely because cash refund was also unavailable. Case-Laws Central Excise Fri, 26 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83019