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    <title>2001 (8) TMI 1317 - CEGAT, KOLKATA</title>
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    <description>A quantification communication implementing an earlier operative order was treated as part of that order for appeal purposes, so limitation ran from its receipt and the objection that the matter lay before the Commissioner (Appeals) was rejected. The appeal was therefore within limitation and maintainable before the Tribunal. A separate claim for cash refund of unutilised Modvat credit was not entertainable in the same appeal because the proceedings below were confined to reversal of credit attributable to common inputs in exempted and dutiable clearances. That refund issue was distinct and had to be pursued before the jurisdictional Central Excise authorities.</description>
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    <pubDate>Wed, 22 Aug 2001 00:00:00 +0530</pubDate>
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      <title>2001 (8) TMI 1317 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=107200</link>
      <description>A quantification communication implementing an earlier operative order was treated as part of that order for appeal purposes, so limitation ran from its receipt and the objection that the matter lay before the Commissioner (Appeals) was rejected. The appeal was therefore within limitation and maintainable before the Tribunal. A separate claim for cash refund of unutilised Modvat credit was not entertainable in the same appeal because the proceedings below were confined to reversal of credit attributable to common inputs in exempted and dutiable clearances. That refund issue was distinct and had to be pursued before the jurisdictional Central Excise authorities.</description>
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      <pubDate>Wed, 22 Aug 2001 00:00:00 +0530</pubDate>
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