https://www.taxtmi.com/caselaws?id=114488 Refund of unutilised Modvat credit remained admissible where the exports were completed before insertion of Rule 57F(17), even though the refund claim was filed only after the notification date. The Tribunal followed the Supreme Court's binding ruling on the same question and held that the timing of the export, not the later filing of the claim, governed entitlement. It also noted that a prior remand in the assessee's own matter did not permit departure from that precedent. The rejection of the refund claim was set aside and consequential relief followed. en-us Tue, 31 Aug 2004 00:00:00 +0530 Wed, 16 May 2012 10:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114488 Refund of unutilised Modvat credit remained admissible where the exports were completed before insertion of Rule 57F(17), even though the refund claim was filed only after the notification date. The Tribunal followed the Supreme Court's binding ruling on the same question and held that the timing of the export, not the later filing of the claim, governed entitlement. It also noted that a prior remand in the assessee's own matter did not permit departure from that precedent. The rejection of the refund claim was set aside and consequential relief followed. Case-Laws Central Excise Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114488