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    <title>2001 (8) TMI 1311 - CEGAT, KOLKATA</title>
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    <description>A quantification order forming part of a composite adjudication was challengeable from the date of its communication, so the appeal was treated as within time and the jurisdictional objection failed. However, a separate claim for cash refund of accumulated unutilised Modvat credit could not be introduced for the first time in an appeal confined to the reversal of credit on common inputs used in exempted and exported goods. That refund claim had to be pursued before the competent Central Excise authority. The appeal on merits was rejected, while liberty was preserved to seek refund before the appropriate authority.</description>
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    <pubDate>Wed, 22 Aug 2001 00:00:00 +0530</pubDate>
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      <title>2001 (8) TMI 1311 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=107071</link>
      <description>A quantification order forming part of a composite adjudication was challengeable from the date of its communication, so the appeal was treated as within time and the jurisdictional objection failed. However, a separate claim for cash refund of accumulated unutilised Modvat credit could not be introduced for the first time in an appeal confined to the reversal of credit on common inputs used in exempted and exported goods. That refund claim had to be pursued before the competent Central Excise authority. The appeal on merits was rejected, while liberty was preserved to seek refund before the appropriate authority.</description>
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      <pubDate>Wed, 22 Aug 2001 00:00:00 +0530</pubDate>
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