https://www.taxtmi.com/caselaws?id=53370 CENVAT credit under Rule 57AB(1)(a) was treated as usable for payment of Additional Excise Duty, because the phrase "any duty of excise" was read broadly and beneficially, without importing restrictions from a different notification regime. On that basis, rebate or refund of the duty paid on exported goods remained available as consequential relief. The note also states that maintainability objections failed where the real dispute concerned the legality of credit utilisation, with rebate flowing from that determination. en-us Mon, 20 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53370 CENVAT credit under Rule 57AB(1)(a) was treated as usable for payment of Additional Excise Duty, because the phrase "any duty of excise" was read broadly and beneficially, without importing restrictions from a different notification regime. On that basis, rebate or refund of the duty paid on exported goods remained available as consequential relief. The note also states that maintainability objections failed where the real dispute concerned the legality of credit utilisation, with rebate flowing from that determination. Case-Laws Central Excise Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53370