https://www.taxtmi.com/caselaws?id=126664 Credit that lapsed by operation of Rule 57F(17) of the erstwhile Central Excise Rules, 1944 could not be revived by re-credit or refund after the assessee shifted to the compounded levy scheme under Section 3A of the Central Excise Act, 1944. The dispute concerned restoration of lapsed credit, not the original duty liability, so the prior appellate order on merits was irrelevant. Recovery under the duty and interest provisions was upheld as the attempted re-credit was impermissible. en-us Mon, 25 May 2009 00:00:00 +0530 Tue, 04 Dec 2012 14:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126664 Credit that lapsed by operation of Rule 57F(17) of the erstwhile Central Excise Rules, 1944 could not be revived by re-credit or refund after the assessee shifted to the compounded levy scheme under Section 3A of the Central Excise Act, 1944. The dispute concerned restoration of lapsed credit, not the original duty liability, so the prior appellate order on merits was irrelevant. Recovery under the duty and interest provisions was upheld as the attempted re-credit was impermissible. Case-Laws Central Excise Mon, 25 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126664