https://www.taxtmi.com/caselaws?id=85710 The Tribunal held that the claim for refund based on missed availment of Modvat credit at a higher rate was misconceived as there was no excess duty paid. The Collector (Appeals) order granting the refund was deemed legally unsustainable. The Tribunal emphasized that refund pertains to excess duty paid and does not cover cases of missed availment of credit under the Modvat Scheme. Consequently, the Tribunal set aside the Collector (Appeals) order and reinstated the Assistant Collector's decision, allowing the appeal by the Revenue. en-us Fri, 09 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 16:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85710 The Tribunal held that the claim for refund based on missed availment of Modvat credit at a higher rate was misconceived as there was no excess duty paid. The Collector (Appeals) order granting the refund was deemed legally unsustainable. The Tribunal emphasized that refund pertains to excess duty paid and does not cover cases of missed availment of credit under the Modvat Scheme. Consequently, the Tribunal set aside the Collector (Appeals) order and reinstated the Assistant Collector's decision, allowing the appeal by the Revenue. Case-Laws Central Excise Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85710