https://www.taxtmi.com/caselaws?id=96453 A claim for Modvat credit based on an earlier appellate order could not be recharacterised as a fresh refund claim, because the entitlement had already been ? conclusively determined and the later application was only for implementation of that order. Treating the request as time-barred was therefore incorrect, as limitation did not apply to deny a benefit already recognised in appeal. The denial of Modvat credit was set aside, and the assessee was held entitled to take the credit and intimate the jurisdictional authority accordingly. en-us Wed, 25 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96453 A claim for Modvat credit based on an earlier appellate order could not be recharacterised as a fresh refund claim, because the entitlement had already been ? conclusively determined and the later application was only for implementation of that order. Treating the request as time-barred was therefore incorrect, as limitation did not apply to deny a benefit already recognised in appeal. The denial of Modvat credit was set aside, and the assessee was held entitled to take the credit and intimate the jurisdictional authority accordingly. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96453