https://www.taxtmi.com/caselaws?id=91176 Where duty paid on inputs is later varied, the resulting credit adjustment should be given effect in the credit account or, if that is not possible, in the personal ledger account. The Tribunal's stated approach is that proforma credit may be transferred to Modvat credit where the required declaration has been filed and the account position permits such adjustment. However, the same benefit cannot be claimed for any period already covered by refund, since duplicate relief is not permissible. The matter was therefore treated as eligible only to the extent the credit was not already satisfied through refund, with limited verification required for the eligible period. en-us Fri, 15 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91176 Where duty paid on inputs is later varied, the resulting credit adjustment should be given effect in the credit account or, if that is not possible, in the personal ledger account. The Tribunal's stated approach is that proforma credit may be transferred to Modvat credit where the required declaration has been filed and the account position permits such adjustment. However, the same benefit cannot be claimed for any period already covered by refund, since duplicate relief is not permissible. The matter was therefore treated as eligible only to the extent the credit was not already satisfied through refund, with limited verification required for the eligible period. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91176