https://www.taxtmi.com/caselaws?id=124460 Refund under Section 11B of the Central Excise Act was treated as admissible where the same goods had suffered duty twice, because the second duty payment created a valid basis for relief and the unit's status as a 100% Export Oriented Unit did not exclude the claim. By contrast, refund was denied where no second duty payment on the same goods was established, since Modvat credit was unavailable to such units during the relevant period and no legal provision permitted refund as a substitute for that credit. The operative distinction was double payment of duty: refund followed only when that factual basis was proved. en-us Fri, 03 Oct 2008 00:00:00 +0530 Sat, 29 Sep 2012 15:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124460 Refund under Section 11B of the Central Excise Act was treated as admissible where the same goods had suffered duty twice, because the second duty payment created a valid basis for relief and the unit's status as a 100% Export Oriented Unit did not exclude the claim. By contrast, refund was denied where no second duty payment on the same goods was established, since Modvat credit was unavailable to such units during the relevant period and no legal provision permitted refund as a substitute for that credit. The operative distinction was double payment of duty: refund followed only when that factual basis was proved. Case-Laws Central Excise Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124460