https://www.taxtmi.com/caselaws?id=51092 Rule 57E(2) permitted cash refund where credit taken on duty was later varied and adjustment could not be made. After differential duty was paid on finalisation of provisional assessments and a certificate was issued by the jurisdictional Superintendent, the Tribunal read the rule as allowing variation of the credit by adjustment, and, if adjustment was not possible, reimbursement in cash. On that basis, the assessee's claim for cash refund was sustainable and was allowed. en-us Wed, 02 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 16:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51092 Rule 57E(2) permitted cash refund where credit taken on duty was later varied and adjustment could not be made. After differential duty was paid on finalisation of provisional assessments and a certificate was issued by the jurisdictional Superintendent, the Tribunal read the rule as allowing variation of the credit by adjustment, and, if adjustment was not possible, reimbursement in cash. On that basis, the assessee's claim for cash refund was sustainable and was allowed. Case-Laws Central Excise Wed, 02 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51092