https://www.taxtmi.com/caselaws?id=31132 The CESTAT allowed the appeal regarding Modvat credit on damaged inputs with consequential relief. The appellants sought a refund of the amount paid, but the balance was not refunded due to the lack of proof of payment. The rejection of the refund claim was deemed unjustified as the department had acknowledged the payment in official records. The Tribunal emphasized the importance of accurate documentation and the department's duty to verify payments before rejecting refund claims. en-us Mon, 12 Nov 2007 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31132 The CESTAT allowed the appeal regarding Modvat credit on damaged inputs with consequential relief. The appellants sought a refund of the amount paid, but the balance was not refunded due to the lack of proof of payment. The rejection of the refund claim was deemed unjustified as the department had acknowledged the payment in official records. The Tribunal emphasized the importance of accurate documentation and the department's duty to verify payments before rejecting refund claims. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31132