https://www.taxtmi.com/caselaws?id=52804 Cash refund of unutilised Modvat credit could be claimed under the refund provision where duty-paid inputs had been used in or in relation to manufacture before the assessee shifted to the compounded levy scheme, and the mere inability to utilise the credit did not by itself defeat entitlement. The matter required fresh examination because the lower authorities had not verified the duty-paid character of the inputs or their use in manufacture, so the refund claim had to be reconsidered on those factual aspects. en-us Thu, 01 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 18:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52804 Cash refund of unutilised Modvat credit could be claimed under the refund provision where duty-paid inputs had been used in or in relation to manufacture before the assessee shifted to the compounded levy scheme, and the mere inability to utilise the credit did not by itself defeat entitlement. The matter required fresh examination because the lower authorities had not verified the duty-paid character of the inputs or their use in manufacture, so the refund claim had to be reconsidered on those factual aspects. Case-Laws Central Excise Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52804