https://www.taxtmi.com/caselaws?id=48360 A refund claim for unutilised Modvat credit under a Rule 57F notification was treated as governed primarily by the scheme's own procedural requirements, including proof of export and supporting registers. Section 11B limitation was not applied as an absolute bar because the refund mechanism was notification-based and procedural in character. The decisive question was whether the assessee had produced the required documentary evidence to establish export and credit entitlement. A short delay of 27 days, by itself, was insufficient to defeat an otherwise eligible claim, and the refund was to be examined on merits under the relevant notification and rules. en-us Fri, 17 Oct 2008 00:00:00 +0530 Mon, 10 Nov 2025 14:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48360 A refund claim for unutilised Modvat credit under a Rule 57F notification was treated as governed primarily by the scheme's own procedural requirements, including proof of export and supporting registers. Section 11B limitation was not applied as an absolute bar because the refund mechanism was notification-based and procedural in character. The decisive question was whether the assessee had produced the required documentary evidence to establish export and credit entitlement. A short delay of 27 days, by itself, was insufficient to defeat an otherwise eligible claim, and the refund was to be examined on merits under the relevant notification and rules. Case-Laws Central Excise Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48360