https://www.taxtmi.com/caselaws?id=113944 Unutilised Modvat credit refund under Rule 57F(13) is treated as a substantive entitlement, while the notification governing refund procedure is procedural. The record did not show breach of the amended condition permitting one claim per calendar month, and submission of AR 4 forms to the same authority as export proof was not a valid basis to refuse refund. The factual finding that an assessee would ordinarily not pay duty in cash from the PLA while leaving Modvat credit unused was accepted as commercially sound. On that basis, the procedural objections were rejected and the refund of unutilised Modvat credit was sustained. en-us Fri, 25 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 13:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113944 Unutilised Modvat credit refund under Rule 57F(13) is treated as a substantive entitlement, while the notification governing refund procedure is procedural. The record did not show breach of the amended condition permitting one claim per calendar month, and submission of AR 4 forms to the same authority as export proof was not a valid basis to refuse refund. The factual finding that an assessee would ordinarily not pay duty in cash from the PLA while leaving Modvat credit unused was accepted as commercially sound. On that basis, the procedural objections were rejected and the refund of unutilised Modvat credit was sustained. Case-Laws Central Excise Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113944