https://www.taxtmi.com/caselaws?id=52506 MODVAT credit reversed under protest in RG-23A Part II could not later be unilaterally scored off by the assessee as a clerical correction. The Tribunal treated the attempted nullification of the earlier reversal entries as a substantive act, not a mere clerical mistake, because the assessee had already informed the Range Superintendent that the credit was irregular and had been reversed under protest. The proper remedy, if aggrieved, was to seek a refund claim or pursue redress before higher authorities. The appeal was dismissed, and the scoring off of the reversal entries was held unsustainable. en-us Tue, 25 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 11:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52506 MODVAT credit reversed under protest in RG-23A Part II could not later be unilaterally scored off by the assessee as a clerical correction. The Tribunal treated the attempted nullification of the earlier reversal entries as a substantive act, not a mere clerical mistake, because the assessee had already informed the Range Superintendent that the credit was irregular and had been reversed under protest. The proper remedy, if aggrieved, was to seek a refund claim or pursue redress before higher authorities. The appeal was dismissed, and the scoring off of the reversal entries was held unsustainable. Case-Laws Central Excise Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52506