https://www.taxtmi.com/caselaws?id=121869 Duty paid in cash after departmental directions prevented utilisation of eligible credit remained refundable where the same credit was later adjusted in a subsequent period, because no double benefit arose. The assessee, operating under Notification No. 32/99-C.E., had discharged part of its April 2003 duty liability in cash when credit use was restricted by departmental officers. As that amount was accounted for in the next month and the corresponding refund position was adjusted accordingly, the refund claim was sustainable. The adverse remark against the adjudicating authority was also held unwarranted and was expunged. en-us Wed, 09 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 18:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121869 Duty paid in cash after departmental directions prevented utilisation of eligible credit remained refundable where the same credit was later adjusted in a subsequent period, because no double benefit arose. The assessee, operating under Notification No. 32/99-C.E., had discharged part of its April 2003 duty liability in cash when credit use was restricted by departmental officers. As that amount was accounted for in the next month and the corresponding refund position was adjusted accordingly, the refund claim was sustainable. The adverse remark against the adjudicating authority was also held unwarranted and was expunged. Case-Laws Central Excise Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121869