https://www.taxtmi.com/caselaws?id=201402 Duty credit of Additional Excise Duty under the Textile and Textile Articles Act, 1978 was treated as legally available for cross-utilisation against liability under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Where departmental restriction prevented such utilisation and the later credit regime did not permit the balance to be used, the unutilised credit was regarded as refundable in cash, subject to verification of the factual record. The stated principle is that admissible credit cannot be denied effective use merely because of a change in the credit regime, and refund becomes appropriate when utilisation is otherwise blocked. en-us Thu, 30 Sep 2010 00:00:00 +0530 Thu, 06 Jan 2011 23:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201402 Duty credit of Additional Excise Duty under the Textile and Textile Articles Act, 1978 was treated as legally available for cross-utilisation against liability under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Where departmental restriction prevented such utilisation and the later credit regime did not permit the balance to be used, the unutilised credit was regarded as refundable in cash, subject to verification of the factual record. The stated principle is that admissible credit cannot be denied effective use merely because of a change in the credit regime, and refund becomes appropriate when utilisation is otherwise blocked. Case-Laws Central Excise Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201402