https://www.taxtmi.com/caselaws?id=119127 Refund of deemed credit under Notification No. 29/96-C.E.(N.T.) was denied because the export declarations showed that Modvat credit under Rule 57A had not been availed, the deemed credit register was not maintained so as to verify unutilised credit, and the claim fell within the notification's restriction where drawback had also been taken. The refund claim for April to September 1998 was separately held time-barred and that rejection was sustained. The final result was that the entire refund claim failed. en-us Tue, 28 Mar 2006 00:00:00 +0530 Mon, 09 Jul 2012 12:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119127 Refund of deemed credit under Notification No. 29/96-C.E.(N.T.) was denied because the export declarations showed that Modvat credit under Rule 57A had not been availed, the deemed credit register was not maintained so as to verify unutilised credit, and the claim fell within the notification's restriction where drawback had also been taken. The refund claim for April to September 1998 was separately held time-barred and that rejection was sustained. The final result was that the entire refund claim failed. Case-Laws Central Excise Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119127