2010 (5) TMI 725

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..... sent for the appellants. Shri Sunil Kumar, DR presents for the respondent. With the help of ld. DR, we have perused the records including the orders passed by the lower authorities. 2. The main challenge to the impugned order relates to the finding arrived at by the Commissioner (Appeals) to the effect that "no differential duty is demandable from M/s. VAL i.e. supplier of the inputs so modvat cr .....

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..... er dated 26th November, 2001 was not material for the appellants, in as much as that the appellants had duly discharged their duty burden and that the duty was also collected by the Department and, therefore, the appellants right to claim the modvat credit could not have been held to have extinguished. It is the further contention on behalf of the appellants that since the Department has not refun .....

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