https://www.taxtmi.com/caselaws?id=54646 Refund of Modvat credit under Rule 57F(4) was held inadmissible where the same export consignments had already been covered by a drawback claim filed by the merchant exporter. The distinction sought between a drawback claim by the manufacturer and one by the merchant exporter was rejected because the decisive factor was that the consignments had already attracted drawback, making a further refund claim unsustainable. The cited decisions were found inapplicable on those facts, and the claim was rejected. en-us Mon, 28 Nov 2005 00:00:00 +0530 Thu, 21 Oct 2010 12:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54646 Refund of Modvat credit under Rule 57F(4) was held inadmissible where the same export consignments had already been covered by a drawback claim filed by the merchant exporter. The distinction sought between a drawback claim by the manufacturer and one by the merchant exporter was rejected because the decisive factor was that the consignments had already attracted drawback, making a further refund claim unsustainable. The cited decisions were found inapplicable on those facts, and the claim was rejected. Case-Laws Central Excise Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54646