https://www.taxtmi.com/caselaws?id=86609 Notification No. 201/79 was construed as a credit scheme for duty already paid on inputs, allowing the credit to be used against duty on finished products. Because the Appendix required RG 23 maintenance and paragraph 9(b) expressly barred refund of any part of the credit in cash or by cheque, any refund had to restore the RG 23 position only. Authorities distinguishing cases where credit had been denied and duty paid entirely in cash were not applicable here. The text therefore states that the amount attributable to RG 23 credit could not be paid out in cash or cheque and had to be reinstated as credit. en-us Mon, 03 Mar 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86609 Notification No. 201/79 was construed as a credit scheme for duty already paid on inputs, allowing the credit to be used against duty on finished products. Because the Appendix required RG 23 maintenance and paragraph 9(b) expressly barred refund of any part of the credit in cash or by cheque, any refund had to restore the RG 23 position only. Authorities distinguishing cases where credit had been denied and duty paid entirely in cash were not applicable here. The text therefore states that the amount attributable to RG 23 credit could not be paid out in cash or cheque and had to be reinstated as credit. Case-Laws Central Excise Mon, 03 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86609