https://www.taxtmi.com/caselaws?id=4160 Refund of accumulated deemed credit was examined in the context of changes in the excise regime and later duty exemption, which had rendered the credit unusable. The earlier appellate order in the claimant's favour had already attained finality and had to be acted upon. While refund entitlement remained for the claimant to establish, direct proof of non-availment of drawback or rebate was not required where such proof was unavailable due to lapse of time. The authority was required to assess circumstantial evidence, including certificates, balance sheets and affidavits, and, because that material had not been properly considered, the matter was remanded for verification and a speaking order after further hearing. en-us Wed, 19 Dec 2007 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4160 Refund of accumulated deemed credit was examined in the context of changes in the excise regime and later duty exemption, which had rendered the credit unusable. The earlier appellate order in the claimant's favour had already attained finality and had to be acted upon. While refund entitlement remained for the claimant to establish, direct proof of non-availment of drawback or rebate was not required where such proof was unavailable due to lapse of time. The authority was required to assess circumstantial evidence, including certificates, balance sheets and affidavits, and, because that material had not been properly considered, the matter was remanded for verification and a speaking order after further hearing. Case-Laws Central Excise Wed, 19 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4160