https://www.taxtmi.com/caselaws?id=87610 Refund claims relating to excise duty on duty-paid inputs cleared for home consumption are governed by the limits in the proviso to Rule 57F(1) of the Central Excise Rules, 1944. The operative point was not entitlement to refund in the abstract, but that any refund, if granted, must conform to that proviso. The assessee's claim was accepted only to that extent, confirming that the statutory restriction controls the availability and scope of refund in such cases. en-us Tue, 04 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 11:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87610 Refund claims relating to excise duty on duty-paid inputs cleared for home consumption are governed by the limits in the proviso to Rule 57F(1) of the Central Excise Rules, 1944. The operative point was not entitlement to refund in the abstract, but that any refund, if granted, must conform to that proviso. The assessee's claim was accepted only to that extent, confirming that the statutory restriction controls the availability and scope of refund in such cases. Case-Laws Central Excise Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87610