https://www.taxtmi.com/highlights?id=22184 If the Assessee in this case has paid duty at the tariff rate namely 20% and not availed of the exemption under the subject notification, and subsequently sought refund of the duty paid over and above 10%, or has made payment from the accumulated amount or the credit accumulated in his Modvat account, the Tribunal found that he could not have been denied the relief - HC en-us Sat, 21 Mar 2015 11:33:24 +0530 Sat, 21 Mar 2015 11:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22184 If the Assessee in this case has paid duty at the tariff rate namely 20% and not availed of the exemption under the subject notification, and subsequently sought refund of the duty paid over and above 10%, or has made payment from the accumulated amount or the credit accumulated in his Modvat account, the Tribunal found that he could not have been denied the relief - HC Highlights Central Excise Sat, 21 Mar 2015 11:33:24 +0530 https://www.taxtmi.com/highlights?id=22184