https://www.taxtmi.com/caselaws?id=113835 Modvat refund was allowed where the assessee had taken credit on indigenous inputs and reversed it under protest, while no benefit of duty-free imports under the advance licence scheme had in fact been derived. The tribunal held that Rule 57F(13) could not be denied merely because the licence was obtained under the export scheme, and that any issue arising from duty-free import conditions was for customs action under the notification, not a ground to refuse the Modvat-related refund on the facts found. The Revenue's objection was rejected and the refund upheld. en-us Fri, 26 Mar 2004 00:00:00 +0530 Tue, 08 May 2012 16:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113835 Modvat refund was allowed where the assessee had taken credit on indigenous inputs and reversed it under protest, while no benefit of duty-free imports under the advance licence scheme had in fact been derived. The tribunal held that Rule 57F(13) could not be denied merely because the licence was obtained under the export scheme, and that any issue arising from duty-free import conditions was for customs action under the notification, not a ground to refuse the Modvat-related refund on the facts found. The Revenue's objection was rejected and the refund upheld. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113835