https://www.taxtmi.com/caselaws?id=91681 Refund of accumulated Modvat credit under Rule 57F could not be denied merely because the goods were exported under the DEEC Scheme. Paragraph 250(2) of the Import Export Policy 1990-93 was treated as a safeguard against dual benefit, namely duty-free replenishment imports and Modvat credit on the same inputs, but it did not create an in-built prohibition in the excise refund provision itself. The Central Excise authorities could not refuse refund on that basis alone; the denial was held unsustainable and the refund claim was required to be reconsidered on merits after hearing the assessee. en-us Fri, 09 Oct 1998 00:00:00 +0530 Thu, 20 Oct 2011 11:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91681 Refund of accumulated Modvat credit under Rule 57F could not be denied merely because the goods were exported under the DEEC Scheme. Paragraph 250(2) of the Import Export Policy 1990-93 was treated as a safeguard against dual benefit, namely duty-free replenishment imports and Modvat credit on the same inputs, but it did not create an in-built prohibition in the excise refund provision itself. The Central Excise authorities could not refuse refund on that basis alone; the denial was held unsustainable and the refund claim was required to be reconsidered on merits after hearing the assessee. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91681