https://www.taxtmi.com/caselaws?id=91471 An exemption notification granting duty relief to the extent of duty paid on specified inputs used in manufacture did not authorise cash refund of any unutilised balance. The benefit operated as a set-off at the stage of removal of the final products, and in the absence of an express refund mechanism, the remaining duty credit could not be treated as refundable in cash. The cash refund claim was therefore not maintainable, and the matter was decided in favour of the Revenue. en-us Wed, 09 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91471 An exemption notification granting duty relief to the extent of duty paid on specified inputs used in manufacture did not authorise cash refund of any unutilised balance. The benefit operated as a set-off at the stage of removal of the final products, and in the absence of an express refund mechanism, the remaining duty credit could not be treated as refundable in cash. The cash refund claim was therefore not maintainable, and the matter was decided in favour of the Revenue. Case-Laws Central Excise Wed, 09 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91471