https://www.taxtmi.com/caselaws?id=85031 A claim for restoration of wrongly utilised Modvat credit is not an ordinary refund claim under Section 11B. The credit scheme under Rule 57F governs utilisation of credit and does not provide a general refund of such credit, except in the limited situation of final products. Because the issue was maintainability of restoration, not a duty refund in the usual sense, rejection on limitation was incorrect. Once the wrong utilisation was made good through payment via PLA, restoration of the credit was the proper relief and the departmental challenge failed. en-us Tue, 30 Jan 1996 00:00:00 +0530 Tue, 02 Aug 2011 13:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85031 A claim for restoration of wrongly utilised Modvat credit is not an ordinary refund claim under Section 11B. The credit scheme under Rule 57F governs utilisation of credit and does not provide a general refund of such credit, except in the limited situation of final products. Because the issue was maintainability of restoration, not a duty refund in the usual sense, rejection on limitation was incorrect. Once the wrong utilisation was made good through payment via PLA, restoration of the credit was the proper relief and the departmental challenge failed. Case-Laws Central Excise Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85031