Samtel India Ltd. vs Commissioner Of Central Excise, Jaipur

The Supreme Court examined the interpretation of Rule 57F(17) of the Central Excise Rules, 1944, which was amended on 1st March 1997, and held that the appellants' claims for refund of duty were rightly rejected as the credit had lapsed under the amended rule. The Court emphasized that the amendments clearly stipulated the lapse of credit for manufacturers of black and white picture tubes, thus affirming the decision of the Customs, Excise & Gold (Control) Appellate Tribunal. The ruling established that once the credit lapses under the amended provisions, no refund can be claimed.