1976 (2) TMI 35

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....turing Urea out of Naphtha and clearing without payment of duty. Similarly they are importing potash on payment of c.v. duty and getting proforma credit under Rule 56-A of Central Excise Rules, 1944. The petitioners desired that they may be permitted to pay the duty on Urea and to refund the proforma credit availed of against imported Potash so that they may avail of the benefit of the relevant no....