https://www.taxtmi.com/caselaws?id=41239 Rule 56-A(3)(vi) of the Central Excise Rules, 1944 was construed to bar only a net cash surplus beyond the duty chargeable on finished goods, not repayment of duty-related amounts standing to the credit of a proforma account where adjustment by set-off had become impossible. The Court preferred the interpretation that preserved constitutional validity and avoided an inequitable result, rejecting challenges under Articles 14, 19 and 31. On that construction, the refund claim was maintainable, the departmental order was quashed, and consequential interest was directed if payment was delayed. en-us Wed, 22 Sep 1982 00:00:00 +0530 Mon, 31 May 2010 15:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41239 Rule 56-A(3)(vi) of the Central Excise Rules, 1944 was construed to bar only a net cash surplus beyond the duty chargeable on finished goods, not repayment of duty-related amounts standing to the credit of a proforma account where adjustment by set-off had become impossible. The Court preferred the interpretation that preserved constitutional validity and avoided an inequitable result, rejecting challenges under Articles 14, 19 and 31. On that construction, the refund claim was maintainable, the departmental order was quashed, and consequential interest was directed if payment was delayed. Case-Laws Central Excise Wed, 22 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41239