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<h1>Appellants' Modvat credit refund claim rejected for failure to effectively challenge initial objections. Appeal dismissed.</h1> The tribunal rejected the appellants' claim for a refund of Modvat credit as they did not challenge the initial objections raised by the Central Excise ... Refund - Modvat The appellants availed Modvat credit based on invoices from M/s. R.N. Enterprises, Bombay, but faced objections from Central Excise authorities. They reversed the credit but later filed a refund claim, which was rejected. The tribunal ruled that the appellants cannot claim a refund as they did not challenge the initial objection properly. The appeal was rejected.
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