https://www.taxtmi.com/caselaws?id=42976 Credit validly earned under Notification No. 27/87-C.E. under Rule 57K remained an accrued right for duty payment, and rescission of the notification did not by itself extinguish that entitlement. The accumulated credit was not forfeited merely because the notification was withdrawn, particularly where an identical notification was later restored, indicating continuity of the concession. The principle of promissory estoppel was applied to prevent denial of the earned benefit. The accumulated credit could therefore be utilised after rescission, subject to verification of the amount. en-us Fri, 26 Oct 1990 00:00:00 +0530 Tue, 15 Jun 2010 13:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42976 Credit validly earned under Notification No. 27/87-C.E. under Rule 57K remained an accrued right for duty payment, and rescission of the notification did not by itself extinguish that entitlement. The accumulated credit was not forfeited merely because the notification was withdrawn, particularly where an identical notification was later restored, indicating continuity of the concession. The principle of promissory estoppel was applied to prevent denial of the earned benefit. The accumulated credit could therefore be utilised after rescission, subject to verification of the amount. Case-Laws Central Excise Fri, 26 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42976