https://www.taxtmi.com/caselaws?id=116302 Refund of deemed credit under Rule 57F(13) was treated as unavailable where the credit had already been utilised towards duty liability, leaving no unutilised balance to refund. The Tribunal also held that the export-based refund condition in Para 2 of the Appendix to Notification No. 85/87 had to be strictly satisfied, and the assessee had not met the prescribed proportion of export clearances for the relevant period. On those findings, refund was inadmissible and the relief granted by the Commissioner (Appeals) was unjustified. en-us Tue, 17 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 12:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116302 Refund of deemed credit under Rule 57F(13) was treated as unavailable where the credit had already been utilised towards duty liability, leaving no unutilised balance to refund. The Tribunal also held that the export-based refund condition in Para 2 of the Appendix to Notification No. 85/87 had to be strictly satisfied, and the assessee had not met the prescribed proportion of export clearances for the relevant period. On those findings, refund was inadmissible and the relief granted by the Commissioner (Appeals) was unjustified. Case-Laws Central Excise Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116302