MODVAT credit reversal: central excise officers must exchange refund particulars within one week to prevent refund delays. Procedure for granting refunds where MODVAT credit has been availed requires inter-departmental verification and timely communication to effect adjustment of credit under Rule 57E. Shifting the onus of furnishing reversal certificates to manufacturers was rejected as unfeasible because it would undermine verification and risk fraud. The Board directs Collectors of Central Excise to ensure that officers transmit required refund particulars and adjustment/recovery information to one another within one week to avoid delay in sanctioning refund claims.