https://www.taxtmi.com/caselaws?id=87400 Notification No. 95/83 was treated as a set-off scheme granting duty relief on specified inputs and finished products. The appellants argued that if duty were paid on electric motors used as an intermediate product, the net revenue effect would remain unchanged, and they had sought permission to do so. The rejection of their claim was found unsustainable because the Collector (Appeals) had not considered that material offer and had also failed to examine whether cash refund could be admissible in appropriate cases under Rule 56A. The matter was remanded for fresh consideration after hearing the appellants and admitting additional evidence. en-us Fri, 12 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87400 Notification No. 95/83 was treated as a set-off scheme granting duty relief on specified inputs and finished products. The appellants argued that if duty were paid on electric motors used as an intermediate product, the net revenue effect would remain unchanged, and they had sought permission to do so. The rejection of their claim was found unsustainable because the Collector (Appeals) had not considered that material offer and had also failed to examine whether cash refund could be admissible in appropriate cases under Rule 56A. The matter was remanded for fresh consideration after hearing the appellants and admitting additional evidence. Case-Laws Central Excise Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87400