https://www.taxtmi.com/caselaws?id=124004 Duty paid on transfer of goods for job work was treated as refundable where the receiving unit could have taken Modvat credit and the transaction was revenue neutral. The analysis notes that the processed goods were cleared without duty under Rule 57F, so no revenue loss arose and the initial duty payment was either not required or was available as credit in the recipient unit's hands. On that basis, the refund claim was considered sustainable, subject to the time-barred portion. The Revenue's challenge was rejected and the refund order was upheld to that extent. en-us Fri, 27 Jun 2008 00:00:00 +0530 Mon, 24 Sep 2012 14:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124004 Duty paid on transfer of goods for job work was treated as refundable where the receiving unit could have taken Modvat credit and the transaction was revenue neutral. The analysis notes that the processed goods were cleared without duty under Rule 57F, so no revenue loss arose and the initial duty payment was either not required or was available as credit in the recipient unit's hands. On that basis, the refund claim was considered sustainable, subject to the time-barred portion. The Revenue's challenge was rejected and the refund order was upheld to that extent. Case-Laws Central Excise Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124004