https://www.taxtmi.com/caselaws?id=95250 Approved classification and assessment of exported goods as patent and proprietary medicines at the time of removal could not be reopened retrospectively to deny Modvat credit or refund of unutilised credit on duty-paid inputs. The goods were exported under bond without duty, and the same goods had also been cleared to the market on payment of duty as patent and proprietary medicines, so the later contention that they were not such medicines was unsustainable. The refund claim was therefore admissible, and the denial of refund was set aside. en-us Wed, 13 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95250 Approved classification and assessment of exported goods as patent and proprietary medicines at the time of removal could not be reopened retrospectively to deny Modvat credit or refund of unutilised credit on duty-paid inputs. The goods were exported under bond without duty, and the same goods had also been cleared to the market on payment of duty as patent and proprietary medicines, so the later contention that they were not such medicines was unsustainable. The refund claim was therefore admissible, and the denial of refund was set aside. Case-Laws Central Excise Wed, 13 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95250