https://www.taxtmi.com/caselaws?id=111631 Refund of accumulated Modvat credit under Rule 57F was held to be examinable only on the basis of that rule and the notified refund procedure; it could not be denied by importing DEEC scheme compliance or customs notification conditions. The adjudicating authority was also not permitted to reopen jurisdictional questions or seek further inquiry into the use of imported inputs after those matters had been concluded in earlier appellate proceedings. Alleged documentary defects, including missing papers, export from job workers' premises, omission of a shipping bill, and filing in the wrong quarter, were treated as technical irregularities that did not defeat the substantive refund claim. The appeals were allowed with consequential relief. en-us Wed, 25 Feb 2004 00:00:00 +0530 Tue, 24 Apr 2012 13:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111631 Refund of accumulated Modvat credit under Rule 57F was held to be examinable only on the basis of that rule and the notified refund procedure; it could not be denied by importing DEEC scheme compliance or customs notification conditions. The adjudicating authority was also not permitted to reopen jurisdictional questions or seek further inquiry into the use of imported inputs after those matters had been concluded in earlier appellate proceedings. Alleged documentary defects, including missing papers, export from job workers' premises, omission of a shipping bill, and filing in the wrong quarter, were treated as technical irregularities that did not defeat the substantive refund claim. The appeals were allowed with consequential relief. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111631