https://www.taxtmi.com/caselaws?id=115156 Refund of accumulated Modvat credit on inputs used in exported goods was treated as admissible, and the lower appellate authority could not refuse it on grounds beyond the earlier remand. The remand had confined verification to whether drawback under the Customs Act or rebate under Central Excise law had been claimed on the exported final products. By reopening the broader question of accumulation and relying on Rule 57AC(7) and Notification No. 35/2000-C.E. (N.T.) to deny refund, the authority exceeded the remand scope. As no finding was recorded that drawback or rebate had in fact been availed, the refund could not be denied and consequential relief followed. en-us Wed, 01 Dec 2004 00:00:00 +0530 Thu, 24 May 2012 12:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115156 Refund of accumulated Modvat credit on inputs used in exported goods was treated as admissible, and the lower appellate authority could not refuse it on grounds beyond the earlier remand. The remand had confined verification to whether drawback under the Customs Act or rebate under Central Excise law had been claimed on the exported final products. By reopening the broader question of accumulation and relying on Rule 57AC(7) and Notification No. 35/2000-C.E. (N.T.) to deny refund, the authority exceeded the remand scope. As no finding was recorded that drawback or rebate had in fact been availed, the refund could not be denied and consequential relief followed. Case-Laws Central Excise Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115156