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Notification No. 201/79 could not be transferred to RG 23A Part II under Rule 57H(3)(b) once the notification had been rescinded, because the concession could not be used under a notification that had ceased to operate. The article notes that the Tribunal rejected the claimed transfer of credit on that basis. It also states that the notification functioned as an exemption notification and contained no express cash-refund mechanism, but consequential relief arising from earlier denial of benefit was left for fresh examination by the original authority in light of the 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Notification No. 201/79 could not be transferred to RG 23A Part II under Rule 57H(3)(b) once the notification had been rescinded, because the concession could not be used under a notification that had ceased to operate. The article notes that the Tribunal rejected the claimed transfer of credit on that basis. It also states that the notification functioned as an exemption notification and contained no express cash-refund mechanism, but consequential relief arising from earlier denial of benefit was left for fresh examination by the original authority in light of the cited precedent. Case-Laws Central Excise Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86266