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2015 (2) TMI 230 - HC - Central ExciseRefund claim - Whether the appellant is eligible for refund of the difference paid by the manufacturer through modvat credit - Held that:- Here is a case where the appellant seeks refund of duty paid through Modvat. The final products, admittedly, are not dutiable and, therefore, the benefit of Modvat credit is also not available in respect of inputs as per the provisions of the Modvat at the relevant point of time. There is no provision in the MODVAT, which provides for refund of duty paid on inputs. In such circumstances, the authorities below had rejected the claim of the assessee, which action was confirmed by the Tribunal. This Court is in full agreement with the said view. In view of the concurrent finding of fact and law by the authorities below, we find no reason to differ. - Court finds no reason to take a view different from the one taken by the Tribunal. In any event, nothing survives for adjudication in the matter in view of the judgment in ARR Sales Agency (2014 (9) TMI 478 - Madras High Court) and, therefore, this appeal is liable to be dismissed - Decided against assessee.
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