https://www.taxtmi.com/caselaws?id=86266 Credit linked to Notification No. 201/79 could not be transferred to RG 23A Part II under Rule 57H(3)(b) after the notification had been rescinded. Notional restoration of the position when inputs were received did not permit utilisation of credit under a concession no longer in force, so the transfer claim failed. Cash refund was not provided by the exemption notification itself; however, because the benefit had earlier been denied through departmental action, consequential relief required fresh examination by the original authority under the applicable notification, procedure, and cited precedent. en-us Tue, 29 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86266 Credit linked to Notification No. 201/79 could not be transferred to RG 23A Part II under Rule 57H(3)(b) after the notification had been rescinded. Notional restoration of the position when inputs were received did not permit utilisation of credit under a concession no longer in force, so the transfer claim failed. Cash refund was not provided by the exemption notification itself; however, because the benefit had earlier been denied through departmental action, consequential relief required fresh examination by the original authority under the applicable notification, procedure, and cited precedent. Case-Laws Central Excise Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86266