Pre-deposit refund turns on whether payment was made in cash or through Modvat credit, with factual verification ordered.

Refund of a pre-deposit depended on verification of the factual position as to whether the amount had been paid in cash or by debiting the Modvat credit account. The CESTAT directed the original adjudicating authority to verify that factual basis before determining the correct mode of refund, and disposed of the rectification application accordingly.

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Issues: Whether the mode of refund of the pre-deposit depended upon verification of the factual position regarding whether the amount had been deposited in cash or by debiting the Modvat credit account.

Outcome: The factual position was directed to be verified by the original adjudicating authority, and the rectification application was disposed of accordingly.

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