https://www.taxtmi.com/caselaws?id=124345 Refund of a pre-deposit depended on verification of the factual position as to whether the amount had been paid in cash or by debiting the Modvat credit account. The CESTAT directed the original adjudicating authority to verify that factual basis before determining the correct mode of refund, and disposed of the rectification application accordingly. en-us Fri, 13 Apr 2007 00:00:00 +0530 Fri, 28 Sep 2012 11:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124345 Refund of a pre-deposit depended on verification of the factual position as to whether the amount had been paid in cash or by debiting the Modvat credit account. The CESTAT directed the original adjudicating authority to verify that factual basis before determining the correct mode of refund, and disposed of the rectification application accordingly. Case-Laws Central Excise Fri, 13 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124345