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1996 (8) TMI 232 - CEGAT, MUMBAIExtract: .......and cannot cover within its ambit, the cases of missed availment of credit under Modvat Scheme. If the party does not avail of credit, the claim for refund is not the available recourse. 9. emsp The order of Collector (Appeals), therefore, cannot be sustained and is set aside, and order of the Assistant Collector is restored. The appeal is allowed.
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