https://www.taxtmi.com/caselaws?id=3636 Where deemed credit under the notification was available at 50% but only 45% was mistakenly availed, the assessee paid a correspondingly higher amount from the PLA account. The text treats that excess PLA payment as duty paid beyond the liability prescribed by the notification, not as a mere accounting adjustment. It notes that the lower authorities had not properly examined this effect and states that refund of the excess duty paid from the PLA account was admissible, with consequential relief if any. en-us Tue, 23 Oct 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3636 Where deemed credit under the notification was available at 50% but only 45% was mistakenly availed, the assessee paid a correspondingly higher amount from the PLA account. The text treats that excess PLA payment as duty paid beyond the liability prescribed by the notification, not as a mere accounting adjustment. It notes that the lower authorities had not properly examined this effect and states that refund of the excess duty paid from the PLA account was admissible, with consequential relief if any. Case-Laws Central Excise Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3636