Appellate Tribunal allows Modvat credit reclaim despite prior reversal. Section 11B time limit not applicable.

The Appellate Tribunal CESTAT, Mumbai held that the appellants could reclaim Modvat credit despite its prior reversal. The Commissioner found that the time limit for duty refunds under Section 11B was not applicable. The Revenue's appeal was rejected.

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The Appellate Tribunal CESTAT, Mumbai ruled that the appellants were entitled to restore Modvat credit, even though it was reversed earlier. The Commissioner noted that the limitation for refund of duty under Section 11B did not apply in this case. The appeal filed by the Revenue was dismissed.

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