2007 (4) TMI 604 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad addressed a Revenue's ROM application regarding a refund order. The Revenue argued that the duty was paid through Modvat credit, not in cash. As no one appeared for the appellants, the Tribunal directed the original authority to verify if the deposit was made using Modvat credit. Depending on the findings, the refund would be in cash or by crediting the Modvat account. The ROM application was disposed of accordingly.