https://www.taxtmi.com/caselaws?id=4530 A concessionary input-credit scheme under Rule 57-A operated only within the limits set by the relevant notification, and excess Modvat credit in the RG 23-A account could not be refunded or freely used against other excisable goods where the notification expressly prohibited such treatment. The later Notification No. 5/94-C.E. (N.T.) was treated as continuing the same restriction rather than removing it, so no enforceable right to refund arose from the excess balance. A claim based on legitimate expectation could not override the notified conditions, and the challenge to clause (3) of the second proviso accordingly failed. en-us Mon, 10 Dec 2007 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4530 A concessionary input-credit scheme under Rule 57-A operated only within the limits set by the relevant notification, and excess Modvat credit in the RG 23-A account could not be refunded or freely used against other excisable goods where the notification expressly prohibited such treatment. The later Notification No. 5/94-C.E. (N.T.) was treated as continuing the same restriction rather than removing it, so no enforceable right to refund arose from the excess balance. A claim based on legitimate expectation could not override the notified conditions, and the challenge to clause (3) of the second proviso accordingly failed. Case-Laws Central Excise Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4530