https://www.taxtmi.com/caselaws?id=178852 Under an area-based refund notification, duty paid by self-credit on HV/LV coils used in repairing old transformers was not admissible for refund where the activity was not dutiable, and the erroneous benefit had to be reversed through the PLA with corresponding Cenvat re-credit. Year-end differential refund for March 2011 was also not fully available because the amended value addition norms remained subject to modified High Court interim directions permitting release only to a limited extent on solvent surety. Refund entitlement was therefore confined to the operative notification regime and binding interim judicial protection. en-us Thu, 12 Jun 2014 00:00:00 +0530 Mon, 15 Feb 2016 10:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178852 Under an area-based refund notification, duty paid by self-credit on HV/LV coils used in repairing old transformers was not admissible for refund where the activity was not dutiable, and the erroneous benefit had to be reversed through the PLA with corresponding Cenvat re-credit. Year-end differential refund for March 2011 was also not fully available because the amended value addition norms remained subject to modified High Court interim directions permitting release only to a limited extent on solvent surety. Refund entitlement was therefore confined to the operative notification regime and binding interim judicial protection. Case-Laws Central Excise Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178852