https://www.taxtmi.com/caselaws?id=89912 Notification No. 225/86-C.E. allowed set-off of duty paid on Mono Ethylene Glycol against duty on Polyester Staple Fibre, and the trade notice did not require one-to-one correlation between inputs and final product. Where credit was reversed at the insistence of the revenue authorities, denying refund on a technical objection would let the Revenue benefit from its own compulsion. The governing principle is that a substantive duty benefit cannot be refused merely because of a procedural lapse. The refund was therefore treated as admissible and the Revenue objection failed. en-us Tue, 27 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 15:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89912 Notification No. 225/86-C.E. allowed set-off of duty paid on Mono Ethylene Glycol against duty on Polyester Staple Fibre, and the trade notice did not require one-to-one correlation between inputs and final product. Where credit was reversed at the insistence of the revenue authorities, denying refund on a technical objection would let the Revenue benefit from its own compulsion. The governing principle is that a substantive duty benefit cannot be refused merely because of a procedural lapse. The refund was therefore treated as admissible and the Revenue objection failed. Case-Laws Central Excise Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89912