https://www.taxtmi.com/caselaws?id=101928 Cash refund of Modvat credit was not available on duty paid through PLA where credit under Rule 57H was granted later and the final product had become exempt. Rule 57F allowed cash refund only in specified export situations or other limited statutory cases, and this matter did not fall within those categories. The Tribunal also noted that the assessee had continued to utilise the available credit for later clearances, so inability to use the credit was not established. The refund claim was therefore rejected, and the cited authority on transfer of unutilised proforma credit and limitation was held inapplicable. en-us Tue, 12 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101928 Cash refund of Modvat credit was not available on duty paid through PLA where credit under Rule 57H was granted later and the final product had become exempt. Rule 57F allowed cash refund only in specified export situations or other limited statutory cases, and this matter did not fall within those categories. The Tribunal also noted that the assessee had continued to utilise the available credit for later clearances, so inability to use the credit was not established. The refund claim was therefore rejected, and the cited authority on transfer of unutilised proforma credit and limitation was held inapplicable. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101928