Refund of MODVAT Credit Denied Due to Time Limit; Ineligibility to Monetize Credit Upheld, No Remand Needed.

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....Seeking refund of the MODVAT Credit balance available in the account on the date of surrender of the registration - rejection on the ground of time limitation - Monetising of credit balance - the finding on ineligibility for monetising of credit balance has been correctly determined and remand is not warranted. - AT....