https://www.taxtmi.com/caselaws?id=49198 A revision application under Section 35EE of the Central Excise Act, 1944 was found not maintainable where the claimant sought refund of unutilised Modvat credit arising from exports under bond. The Government treated the request as a refund claim for input credit under the Modvat scheme, not a matter falling within the revisional forum invoked. It applied its prior view that such refund claims do not attract revisional jurisdiction under Section 35EE read with the first proviso to Section 35B(1), because the relief sought lies outside the scope of that remedy. en-us Thu, 18 Mar 1999 00:00:00 +0530 Thu, 12 Aug 2010 13:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49198 A revision application under Section 35EE of the Central Excise Act, 1944 was found not maintainable where the claimant sought refund of unutilised Modvat credit arising from exports under bond. The Government treated the request as a refund claim for input credit under the Modvat scheme, not a matter falling within the revisional forum invoked. It applied its prior view that such refund claims do not attract revisional jurisdiction under Section 35EE read with the first proviso to Section 35B(1), because the relief sought lies outside the scope of that remedy. Case-Laws Central Excise Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49198