https://www.taxtmi.com/caselaws?id=52467 Refund of unutilised credit of Additional Duties of Excise (Goods of Special Importance) was treated as admissible on export of finished goods. The circular issued by the Board was read as permitting such refund, and entitlement was not lost merely because the exported finished goods were not themselves liable to that additional duty. The departmental objection ran contrary to the express position in the circular, so the refund claim was sustained. en-us Fri, 28 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52467 Refund of unutilised credit of Additional Duties of Excise (Goods of Special Importance) was treated as admissible on export of finished goods. The circular issued by the Board was read as permitting such refund, and entitlement was not lost merely because the exported finished goods were not themselves liable to that additional duty. The departmental objection ran contrary to the express position in the circular, so the refund claim was sustained. Case-Laws Central Excise Fri, 28 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52467