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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CESTAT Upholds Commissioner's Decision on Modvat Credit Reversal</h1> The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner's order, ruling that the respondents did not violate Notification 203/92 by reversing Modvat ... Interest on credit reversed - Benefit of Notification No. 203/92-Cus. claimed The Appellate Tribunal CESTAT, Mumbai upheld the order of the Commissioner stating that the respondents did not contravene Notification 203/92 as they reversed Modvat credit before goods clearance for export. Revenue's plea for interest payment on reversed credit was rejected as there is no legal provision for it. The appeal was rejected, and the impugned order was upheld.

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