https://www.taxtmi.com/caselaws?id=338601 Credit of duty paid by a hundred per cent export-oriented undertaking was confined to the additional duty of customs payable on like imported goods under Rule 57AB(2) of the Central Excise Rules, 1944. Duty paid by the unit could not be taken in full as credit merely because it was paid as excise duty under the relevant notification. The permissible set-off was limited to the customs countervailing duty element under Section 3 of the Customs Tariff Act, 1975, and the matter required fresh quantification on that basis. The impugned order was set aside and the case remanded for re-quantification. en-us Thu, 08 Dec 2016 00:00:00 +0530 Wed, 01 Mar 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338601 Credit of duty paid by a hundred per cent export-oriented undertaking was confined to the additional duty of customs payable on like imported goods under Rule 57AB(2) of the Central Excise Rules, 1944. Duty paid by the unit could not be taken in full as credit merely because it was paid as excise duty under the relevant notification. The permissible set-off was limited to the customs countervailing duty element under Section 3 of the Customs Tariff Act, 1975, and the matter required fresh quantification on that basis. The impugned order was set aside and the case remanded for re-quantification. Case-Laws Central Excise Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338601