https://www.taxtmi.com/caselaws?id=91753 Where Modvat credit was unavailable for hot re-rollable products, credit in RG 23A Part II was treated as an inadequate remedy and consequential credit in PLA could be sought. The Tribunal nevertheless made that relief conditional on verification that the duty burden had not been passed on to customers. The Assistant Commissioner was directed to examine the evidence on unjust enrichment and determine whether the bar applied before PLA credit was granted. en-us Thu, 18 Mar 1999 00:00:00 +0530 Thu, 20 Oct 2011 16:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91753 Where Modvat credit was unavailable for hot re-rollable products, credit in RG 23A Part II was treated as an inadequate remedy and consequential credit in PLA could be sought. The Tribunal nevertheless made that relief conditional on verification that the duty burden had not been passed on to customers. The Assistant Commissioner was directed to examine the evidence on unjust enrichment and determine whether the bar applied before PLA credit was granted. Case-Laws Central Excise Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91753