https://www.taxtmi.com/caselaws?id=86585 Refund of accumulated input duty credit under Rule 57F(3) was to be determined by reference to the duty actually paid on the inputs used in exported goods, not by the duty payable on the final product. The rule permitted cash refund where input credit could not otherwise be adjusted, and the refundable amount was confined to the credit taken on inputs. As the department failed to show any defect in the assessee's computation or support, the refund was sustained and the Revenue's challenge failed. en-us Mon, 10 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86585 Refund of accumulated input duty credit under Rule 57F(3) was to be determined by reference to the duty actually paid on the inputs used in exported goods, not by the duty payable on the final product. The rule permitted cash refund where input credit could not otherwise be adjusted, and the refundable amount was confined to the credit taken on inputs. As the department failed to show any defect in the assessee's computation or support, the refund was sustained and the Revenue's challenge failed. Case-Laws Central Excise Mon, 10 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86585