https://www.taxtmi.com/caselaws?id=53785 Where goods were wholly exempt during March 2000, the assessee could not retain Modvat credit and also claim refund of duty for the same clearances after reversing that credit. The refund claim was rejected because it effectively sought the benefit of both exemption and credit for the same period, which was impermissible under Notification No. 6/2000-C.E. The reliance on a different exemption structure was found inapplicable on the facts. The rejection of refund was therefore maintained. en-us Mon, 10 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 11:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53785 Where goods were wholly exempt during March 2000, the assessee could not retain Modvat credit and also claim refund of duty for the same clearances after reversing that credit. The refund claim was rejected because it effectively sought the benefit of both exemption and credit for the same period, which was impermissible under Notification No. 6/2000-C.E. The reliance on a different exemption structure was found inapplicable on the facts. The rejection of refund was therefore maintained. Case-Laws Central Excise Mon, 10 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53785