https://www.taxtmi.com/caselaws?id=89288 On finalisation of provisional assessment, excess duty paid had to be adjusted or refunded, and the Revenue could not deny relief by treating the payment as a lapsed Modvat credit. The disputed amount was duty paid under provisional assessment, not a Modvat entry, so the later reversal did not change its character. The limitation objection was held inapplicable on the facts because the same goods had effectively suffered duty twice, making refund appropriate. The refund was therefore correctly allowed, and both the limitation defence and the plea of Modvat lapse failed. en-us Wed, 24 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89288 On finalisation of provisional assessment, excess duty paid had to be adjusted or refunded, and the Revenue could not deny relief by treating the payment as a lapsed Modvat credit. The disputed amount was duty paid under provisional assessment, not a Modvat entry, so the later reversal did not change its character. The limitation objection was held inapplicable on the facts because the same goods had effectively suffered duty twice, making refund appropriate. The refund was therefore correctly allowed, and both the limitation defence and the plea of Modvat lapse failed. Case-Laws Central Excise Wed, 24 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89288