https://www.taxtmi.com/caselaws?id=52110 Reversal of Modvat credit during departmental investigation, followed by an immediate protest letter, was treated as an adjustment made under protest rather than an ordinary voluntary payment. On those facts, strict prior compliance with Rule 233B of the Central Excise Rules was held inapplicable, because the debit was made at the department's insistence while records were being completed. The rejection of refund for alleged non-compliance with Rule 233B was set aside, and the matter was remanded to the adjudicating authority to consider refund in accordance with law. en-us Fri, 26 Sep 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52110 Reversal of Modvat credit during departmental investigation, followed by an immediate protest letter, was treated as an adjustment made under protest rather than an ordinary voluntary payment. On those facts, strict prior compliance with Rule 233B of the Central Excise Rules was held inapplicable, because the debit was made at the department's insistence while records were being completed. The rejection of refund for alleged non-compliance with Rule 233B was set aside, and the matter was remanded to the adjudicating authority to consider refund in accordance with law. Case-Laws Central Excise Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52110