https://www.taxtmi.com/caselaws?id=91009 Refund of unutilised Modvat credit under Rule 57F(3) was treated as admissible where duty-paid inputs were used in goods exported under bond, even if export was effected through a merchant exporter. The proviso was read as requiring export under bond, not personal export by the manufacturer, and procedural objections such as multiple claims in a quarter could not defeat substantive entitlement. Grounds not raised in the show cause notice were not permitted to be added later, and the appellate jurisdiction objection failed because the dispute concerned refund of Modvat credit, not rebate of duty. en-us Tue, 18 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 11:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91009 Refund of unutilised Modvat credit under Rule 57F(3) was treated as admissible where duty-paid inputs were used in goods exported under bond, even if export was effected through a merchant exporter. The proviso was read as requiring export under bond, not personal export by the manufacturer, and procedural objections such as multiple claims in a quarter could not defeat substantive entitlement. Grounds not raised in the show cause notice were not permitted to be added later, and the appellate jurisdiction objection failed because the dispute concerned refund of Modvat credit, not rebate of duty. Case-Laws Central Excise Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91009