https://www.taxtmi.com/caselaws?id=1191 Where Modvat credit was reversed only because of a Revenue demand that was later dropped, the debit entries did not survive as a separate adjustment. Restoration of the credit was treated as a consequential correction flowing from the dropping of that demand, not as an independent refund claim. Accordingly, the assessee was entitled to restore the credit without filing an application under Section 11B, and the appellate order denying such restoration was set aside. en-us Mon, 20 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1191 Where Modvat credit was reversed only because of a Revenue demand that was later dropped, the debit entries did not survive as a separate adjustment. Restoration of the credit was treated as a consequential correction flowing from the dropping of that demand, not as an independent refund claim. Accordingly, the assessee was entitled to restore the credit without filing an application under Section 11B, and the appellate order denying such restoration was set aside. Case-Laws Central Excise Mon, 20 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1191