https://www.taxtmi.com/caselaws?id=81927 Reversal of alleged irregular MODVAT credit was treated as prima facie eliminating the basis for a corresponding short-levy demand. Recovering duty again to the extent of credit already reversed would duplicate recovery. Payment through the PLA would be necessary to make good the short levy only where no balance remained in the MODVAT account. Stay and waiver of recovery were granted pending appeal, and detention for recovery was directed to be lifted. en-us Tue, 14 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 17:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81927 Reversal of alleged irregular MODVAT credit was treated as prima facie eliminating the basis for a corresponding short-levy demand. Recovering duty again to the extent of credit already reversed would duplicate recovery. Payment through the PLA would be necessary to make good the short levy only where no balance remained in the MODVAT account. Stay and waiver of recovery were granted pending appeal, and detention for recovery was directed to be lifted. Case-Laws Central Excise Tue, 14 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81927