https://www.taxtmi.com/caselaws?id=117380 The appeal by M/s. ARR Sales Agency challenging the Commissioner (Appeals) order regarding refund eligibility of duty paid through Modvat was rejected. The Commissioner held that as the final products were not dutiable, Modvat credit for inputs would not be available. Despite citing a High Court ruling, the appellants did not attend the hearing, leading to rejection of the refund claim. The judge, after reviewing the case records, upheld the Commissioner's decision, denying the appeal for refund. en-us Mon, 16 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117380 The appeal by M/s. ARR Sales Agency challenging the Commissioner (Appeals) order regarding refund eligibility of duty paid through Modvat was rejected. The Commissioner held that as the final products were not dutiable, Modvat credit for inputs would not be available. Despite citing a High Court ruling, the appellants did not attend the hearing, leading to rejection of the refund claim. The judge, after reviewing the case records, upheld the Commissioner's decision, denying the appeal for refund. Case-Laws Central Excise Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117380