https://www.taxtmi.com/caselaws?id=83317 Modvat credit taken after filing the Rule 57G declaration was treated as admissible, while the dispute remained confined to credit linked to inputs received before the declaration. The admissible RG 23A balance could be verified and, if appropriate, used to offset the disputed amount, especially where part of that amount had already been recovered in the same manner. The matter was remanded for fresh verification of the available balance and consequential adjustment, with refund of the cash deposit directed if such debit was effected. Section 11B(2) was held not to bar the refund because the amount was being adjusted through the RG 23A account rather than claimed as ordinary duty refund. en-us Wed, 18 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83317 Modvat credit taken after filing the Rule 57G declaration was treated as admissible, while the dispute remained confined to credit linked to inputs received before the declaration. The admissible RG 23A balance could be verified and, if appropriate, used to offset the disputed amount, especially where part of that amount had already been recovered in the same manner. The matter was remanded for fresh verification of the available balance and consequential adjustment, with refund of the cash deposit directed if such debit was effected. Section 11B(2) was held not to bar the refund because the amount was being adjusted through the RG 23A account rather than claimed as ordinary duty refund. Case-Laws Central Excise Wed, 18 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83317