2003 (11) TMI 534

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....rder / Decisions)<br>Dated:- 17-11-2003<br>E/2821/1999-Bom - 1071/2003-WZB/C-IV<br>Central Excise<br>Shri S.S. Sekhon, J. REPRESENTED BY : Shri Durgesh Nadkarni, Consultant, for the Appellant. S....

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....ssary and reversal of credits is not proper course of action, it is to be found that the definition of refund under Section 11B does not include Modvat credits in reports that credits cannot be recove....