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2000 (10) TMI 958 - HC - Central ExciseExtract: .......s of refund and not the case of recovery, the object and purpose of the rule as also the scheme of the Modvat would clearly show that would not be proper interpretation of the Rule. We, therefore, hold that the Full Bench of the Tribunal was right in holding that Rule 57E is both clarificatory and procedural. Parties to bear their respective costs.
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