https://www.taxtmi.com/caselaws?id=91293 An exemption notification granting concessional relief for polyester staple fibre did not create a separate entitlement to refund or set-off of duty paid on Mono Ethylene Glycol used as an input. Because the final product was already fully exempt, the claim for credit on the input duty failed. The notification was construed as a special relief provision limited by its clear language, and it did not expressly authorise refund of duty on the input material. The resulting principle is that, where relief is confined to the final product to the extent of duty paid on inputs, no set-off or refund of input duty is available unless the notification specifically provides for it. en-us Tue, 24 Nov 1998 00:00:00 +0530 Mon, 17 Oct 2011 11:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91293 An exemption notification granting concessional relief for polyester staple fibre did not create a separate entitlement to refund or set-off of duty paid on Mono Ethylene Glycol used as an input. Because the final product was already fully exempt, the claim for credit on the input duty failed. The notification was construed as a special relief provision limited by its clear language, and it did not expressly authorise refund of duty on the input material. The resulting principle is that, where relief is confined to the final product to the extent of duty paid on inputs, no set-off or refund of input duty is available unless the notification specifically provides for it. Case-Laws Central Excise Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91293