https://www.taxtmi.com/caselaws?id=51554 Duty debited in RG23A Part II was treated as duty paid, but once the goods were held non-excisable and the levy lacked authority of law, the debit represented an amount collected without legal basis. The proper consequence was reversal of the RG23A Part II entry and restoration of the credit, so refund denial to that extent could not stand. Any objection relating to inadmissible Modvat credit on inputs was separate and had to be pursued independently under the law. The order below was modified accordingly, while leaving the department free to take lawful action on Modvat eligibility. en-us Fri, 06 Sep 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51554 Duty debited in RG23A Part II was treated as duty paid, but once the goods were held non-excisable and the levy lacked authority of law, the debit represented an amount collected without legal basis. The proper consequence was reversal of the RG23A Part II entry and restoration of the credit, so refund denial to that extent could not stand. Any objection relating to inadmissible Modvat credit on inputs was separate and had to be pursued independently under the law. The order below was modified accordingly, while leaving the department free to take lawful action on Modvat eligibility. Case-Laws Central Excise Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51554