https://www.taxtmi.com/caselaws?id=372702 The tribunal upheld the rejection of the refund claim for unutilized MODVAT Credit due to limitation and lack of merit. However, the refund of the PLA balance was permitted. The Member (Judicial) suggested remanding the case for a fresh decision on both limitation and merits, awaiting the Larger Bench decision of the Bombay High Court on similar issues. en-us Fri, 12 Oct 2018 00:00:00 +0530 Fri, 10 Apr 2020 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372702 The tribunal upheld the rejection of the refund claim for unutilized MODVAT Credit due to limitation and lack of merit. However, the refund of the PLA balance was permitted. The Member (Judicial) suggested remanding the case for a fresh decision on both limitation and merits, awaiting the Larger Bench decision of the Bombay High Court on similar issues. Case-Laws Central Excise Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372702