https://www.taxtmi.com/caselaws?id=123194 A procedural change in the duty-payment mechanism under Notification No. 12/2003-C.E. (N.T.) could not be applied rigidly to defeat substantive discharge of duty through available PLA balance and CENVAT credit. The available balances were sufficient for the relevant period, the new mode was still in its initial stage, and the dispute was revenue-neutral with no prejudice to the Revenue. On that footing, the refund claim could not be denied on the procedural ground taken by the Revenue, and the assessee was entitled to relief. en-us Tue, 01 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 11:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123194 A procedural change in the duty-payment mechanism under Notification No. 12/2003-C.E. (N.T.) could not be applied rigidly to defeat substantive discharge of duty through available PLA balance and CENVAT credit. The available balances were sufficient for the relevant period, the new mode was still in its initial stage, and the dispute was revenue-neutral with no prejudice to the Revenue. On that footing, the refund claim could not be denied on the procedural ground taken by the Revenue, and the assessee was entitled to relief. Case-Laws Central Excise Tue, 01 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123194