https://www.taxtmi.com/caselaws?id=95137 Modvat credit reversed after departmental objection was treated as final unless the assessee first successfully challenged the direction to reverse it. A refund claim under Section 11B could not be used to undo the debit already made, because the proper remedy was to contest the reversal itself and seek refund only after succeeding on that challenge. The cited precedent was found factually inapplicable, and the refund claim was held not maintainable. en-us Tue, 28 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 11:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95137 Modvat credit reversed after departmental objection was treated as final unless the assessee first successfully challenged the direction to reverse it. A refund claim under Section 11B could not be used to undo the debit already made, because the proper remedy was to contest the reversal itself and seek refund only after succeeding on that challenge. The cited precedent was found factually inapplicable, and the refund claim was held not maintainable. Case-Laws Central Excise Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95137