https://www.taxtmi.com/caselaws?id=257765 Where export goods were cleared on payment of duty through Modvat credit and the assessee later sought refund of the excess over a partial exemption, the Court held that this did not amount to wrongful availment or utilisation of credit. Rule 57I was inapplicable because the dispute was not about irregular credit on inputs, but about duty having been paid at the tariff rate despite an available concessional rate. The show cause demand for cash recovery of the alleged excess was therefore without authority, and the Tribunal's view was sustained. The demand failed and the appeal was dismissed. en-us Thu, 26 Feb 2015 00:00:00 +0530 Fri, 14 Aug 2015 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257765 Where export goods were cleared on payment of duty through Modvat credit and the assessee later sought refund of the excess over a partial exemption, the Court held that this did not amount to wrongful availment or utilisation of credit. Rule 57I was inapplicable because the dispute was not about irregular credit on inputs, but about duty having been paid at the tariff rate despite an available concessional rate. The show cause demand for cash recovery of the alleged excess was therefore without authority, and the Tribunal's view was sustained. The demand failed and the appeal was dismissed. Case-Laws Central Excise Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257765