https://www.taxtmi.com/caselaws?id=326335 MODVAT credit on high speed diesel oil was ultimately disallowed from 2 March 1998, and Section 112 of the Finance Act, 2000 retrospectively validated denial from 16 March 1995. However, because the Department had earlier stated before the Supreme Court that refund had already been made and the prior orders had attained finality, it was not permitted to recover credit already allowed for the period before 1 March 1998. The demand notices seeking such recovery were set aside and enforcement of the recovery was restrained. en-us Wed, 06 Apr 2016 00:00:00 +0530 Fri, 04 Nov 2016 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326335 MODVAT credit on high speed diesel oil was ultimately disallowed from 2 March 1998, and Section 112 of the Finance Act, 2000 retrospectively validated denial from 16 March 1995. However, because the Department had earlier stated before the Supreme Court that refund had already been made and the prior orders had attained finality, it was not permitted to recover credit already allowed for the period before 1 March 1998. The demand notices seeking such recovery were set aside and enforcement of the recovery was restrained. Case-Laws Central Excise Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326335