https://www.taxtmi.com/caselaws?id=188361 Modvat credit was admissible on original invoices where the duplicate copy had been lost in transit, because the governing rule and supporting notification expressly allowed credit if the proper authority was satisfied that the inputs were received and duty had been paid; the assessee was therefore entitled to credit. Interest on delayed refund of excise duty on exported goods was payable from the date the refund claim was filed, because the refund had become due on that date and could not be withheld through adjustment against non-final demands; the assessee was therefore entitled to statutory interest from the claim date. en-us Fri, 08 Jun 2007 00:00:00 +0530 Mon, 28 Nov 2016 12:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188361 Modvat credit was admissible on original invoices where the duplicate copy had been lost in transit, because the governing rule and supporting notification expressly allowed credit if the proper authority was satisfied that the inputs were received and duty had been paid; the assessee was therefore entitled to credit. Interest on delayed refund of excise duty on exported goods was payable from the date the refund claim was filed, because the refund had become due on that date and could not be withheld through adjustment against non-final demands; the assessee was therefore entitled to statutory interest from the claim date. Case-Laws Central Excise Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188361