2005 (7) TMI 594

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..... [Order]. - Revenue s appeal against the order of Commissioner (A) Central Excise Rajkot. The Commissioner set aside the order of the lower authority who rejected the claim for refund of Modvat credit earlier reversed by the respondent at the instance of the officers. The Commissioner set aside the order of the lower authority and held that the assessee is not entitled to any cash refund. .....

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..... on the contents of his order. It cannot be denied that the refund/recredit Modvat credit is due to the assessee. It cannot be denied on the ground that an assessee voluntarily reversed the credit. 5. In so far as the remark of the Commissioner is concerned, I observe that what he says is correct. The original reversal is only a kind of a deposit of the disputed amount. It needs to be confirmed .....

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