https://www.taxtmi.com/caselaws?id=693 Notification No. 54/2001-C.E. (N.T.) was construed as a beneficial deemed-credit scheme for readymade garments under Chapter 62, requiring duty on finished goods to be computed after giving effect to the 20% deemed credit. Payment of duty at the full rate without availing that benefit was treated as excess duty payment, and the refund claim was maintainable because the excess was not recovered from buyers and no bar of limitation or unjust enrichment was applied. The consequence was refund of the excess duty paid and consequential relief. en-us Mon, 13 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=693 Notification No. 54/2001-C.E. (N.T.) was construed as a beneficial deemed-credit scheme for readymade garments under Chapter 62, requiring duty on finished goods to be computed after giving effect to the 20% deemed credit. Payment of duty at the full rate without availing that benefit was treated as excess duty payment, and the refund claim was maintainable because the excess was not recovered from buyers and no bar of limitation or unjust enrichment was applied. The consequence was refund of the excess duty paid and consequential relief. Case-Laws Central Excise Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=693