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of <h1>Central Board of Excise & Customs Decides to Maintain Current Modvat Credit Refund Procedures Despite Implementation Challenges.</h1> The circular addresses the issue of granting refunds on inputs for which Modvat credit has been claimed, as discussed in the South Zone Conference of Central Excise Collectors. The conference noted difficulties in implementing previous instructions and suggested barring refunds for goods under the Modvat scheme or placing the burden of proof on the assessee to show no Modvat credit was taken. The Central Board of Excise & Customs examined these suggestions and found them unworkable, deciding to maintain the current procedures. Field formations are instructed to note this decision, and acknowledgment of the circular's receipt is requested.
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