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of <h1>Appellants' refund claim rejected under Rule 57H(7) for exemption under Notification No. 8/99. Appeal dismissed.</h1> The appellants' refund claim was rejected as they paid the required amount under Rule 57H(7) for exemption under Notification No. 8/99. The appeal was ... Modvat - Option for availment of exemption notification The appellants paid duty on end products and took Modvat credit on inputs. They opted for exemption under Notification No. 8/99 dated 28-2-1999, requiring payment equivalent to credit allowed on inputs in stock. They paid Rs. 1,17,646/- as required by Rule 57H(7). Their refund claim was rejected, and the appeal was dismissed as the payment was in accordance with the rule.
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