TaxTMI 
TaxTMI 
1997 (2) TMI 283
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....pellant is absent and is unrepresented in spite of notice of hearing but has sent a request for disposal of the appeal on merits. I have heard Shri V.R. Sethi, JDR and perused the papers. 2. Appellant engaged in the manufacture of excisable goods had availed Modvat credit of the duty paid on inputs and utilised the same for paying duty on the finished products. Appeal relates to such clearan....
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....ued to the appellant reciting the above facts and requiring the appellant to show cause why refund claim should not be rejected. Appellant resisted the notice. The Assistant Collector, however, rejected the claim for refund of Rs. 35,961.63 on the ground that duty had not been paid in cash but had been adjusted against Modvat credit and such duty cannot be refunded. He rejected the claim of Rs. 8,....
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....ayment in cash but only a book adjustment, while in the latter case there is payment in cash. Book adjustment in the former case is of the credit of duty paid on inputs. Duty paid on inputs cannot ordinarily be refunded. The only facility available under 57A of the Rules in this behalf is utilisation of credit of duty for discharging liability of payment of duty on the finished product, apart from....