https://www.taxtmi.com/caselaws?id=52864 Unutilised deemed credit used in relation to export goods was held refundable under Notification No. 29/96 because the notification permits refund where credit cannot be utilised for payment of duty on final goods. The Tribunal noted that any refund restrictions were to arise only from safeguards, conditions or limitations prescribed in the official gazette, and no such restrictions had been imposed. Refund was therefore allowed and denial of the claim was found unsustainable. en-us Thu, 08 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52864 Unutilised deemed credit used in relation to export goods was held refundable under Notification No. 29/96 because the notification permits refund where credit cannot be utilised for payment of duty on final goods. The Tribunal noted that any refund restrictions were to arise only from safeguards, conditions or limitations prescribed in the official gazette, and no such restrictions had been imposed. Refund was therefore allowed and denial of the claim was found unsustainable. Case-Laws Central Excise Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52864