https://www.taxtmi.com/caselaws?id=51483 Refund of accumulated Modvat credit under Rule 57F(3) was held to be governed by its own refund procedure and not by Section 11B, so Section 11A could not be used as an omnibus recovery provision to reopen the refund after the prescribed six months. The recovery action was therefore unsustainable. The manufacturer's refund claim was also not barred merely because the exported goods were cleared through merchant exporters who had taken drawback, since Rule 57F(3) and Notification No. 85/87 did not link the manufacturer's refund entitlement to the exporter's separate drawback benefit. The demand, penalty, and recovery were set aside and refund-related relief was maintained. en-us Thu, 16 May 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51483 Refund of accumulated Modvat credit under Rule 57F(3) was held to be governed by its own refund procedure and not by Section 11B, so Section 11A could not be used as an omnibus recovery provision to reopen the refund after the prescribed six months. The recovery action was therefore unsustainable. The manufacturer's refund claim was also not barred merely because the exported goods were cleared through merchant exporters who had taken drawback, since Rule 57F(3) and Notification No. 85/87 did not link the manufacturer's refund entitlement to the exporter's separate drawback benefit. The demand, penalty, and recovery were set aside and refund-related relief was maintained. Case-Laws Central Excise Thu, 16 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51483