https://www.taxtmi.com/caselaws?id=104849 Refund of duty paid on scrap arising from packing material used with modvatable inputs had to be reconsidered in light of Rule 57F(1)(d) and the revised Board circular dated 19-7-1999. Earlier circulars and CEGAT decisions had been relied on below, but the later circular withdrew the earlier clarification and introduced safeguards for revenue interest. Because the lower appellate authority had not examined the refund claim under the latest departmental instruction, the matter was remitted for fresh consideration by the Commissioner (Appeals) under the revised circular. en-us Thu, 02 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104849 Refund of duty paid on scrap arising from packing material used with modvatable inputs had to be reconsidered in light of Rule 57F(1)(d) and the revised Board circular dated 19-7-1999. Earlier circulars and CEGAT decisions had been relied on below, but the later circular withdrew the earlier clarification and introduced safeguards for revenue interest. Because the lower appellate authority had not examined the refund claim under the latest departmental instruction, the matter was remitted for fresh consideration by the Commissioner (Appeals) under the revised circular. Case-Laws Central Excise Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104849