https://www.taxtmi.com/caselaws?id=116547 Refund of duty paid on generators was held not maintainable where the manufacturer had consciously discharged duty on the final product while availing Modvat credit on inputs. The buyer could not seek refund merely because the generators were later used as part of wind mills covered by an exemption notification, as the duty payment was not shown to be erroneous. The Tribunal therefore rejected the claim, holding that subsequent exempt use did not create a refund right in favour of the buyer. en-us Wed, 28 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 14:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116547 Refund of duty paid on generators was held not maintainable where the manufacturer had consciously discharged duty on the final product while availing Modvat credit on inputs. The buyer could not seek refund merely because the generators were later used as part of wind mills covered by an exemption notification, as the duty payment was not shown to be erroneous. The Tribunal therefore rejected the claim, holding that subsequent exempt use did not create a refund right in favour of the buyer. Case-Laws Central Excise Wed, 28 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116547