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2013 (2) TMI 114 - HC - Central ExciseRefund of Modavat credit - Modavat claim disallowed - Held that:- The issue sought to be raised by the appellant-Revenue is already answered in the case of Samtel India Ltd. Vs. CCE reported in 2003 (2003 (3) TMI 121 - SUPREME COURT OF INDIA)therefore, in this appeal no question of law arises including with respect to the other two issues. The objection of the Revenue that in this very proceeding refund could not have been claimed as the assessee became barred by time, it is to be considered that when the order with respect to disallowance itself had not become the final, before that the claim of refund could not have been raised by the assessee. Therefore, during the pendency of his claim for Modvat allowance itself was under consideration wherein the authority had jurisdiction to pass appropriate order with respect to the entitlement of Modvat benefit to the assessee, then in that situation, the assessee could not have moved any application for refund of the said amount which would have been in air. The question of bar of limitation in fact cannot apply and, therefore, there arises no question of law in this appeal - appeal of Revenue is dismissed.
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