https://www.taxtmi.com/caselaws?id=95192 Refund of unutilised Modvat credit under Rule 57F(13) was treated as a substantive entitlement, and the quarterly filing condition in the notification as a procedural safeguard. A mere departure from the prescribed filing manner did not justify denial of refund where there was no allegation of revenue loss, misuse, or prejudice to the Revenue. The procedural lapse was therefore not fatal to the claim, and the refund benefit remained available when the input credit could not otherwise be utilised for home consumption. en-us Tue, 03 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95192 Refund of unutilised Modvat credit under Rule 57F(13) was treated as a substantive entitlement, and the quarterly filing condition in the notification as a procedural safeguard. A mere departure from the prescribed filing manner did not justify denial of refund where there was no allegation of revenue loss, misuse, or prejudice to the Revenue. The procedural lapse was therefore not fatal to the claim, and the refund benefit remained available when the input credit could not otherwise be utilised for home consumption. Case-Laws Central Excise Tue, 03 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95192