2013 (10) TMI 1333 - SCH - Central Excise

Refund of Modavat credit - Modavat claim disallowed - Bar of limitation - High Court held that during the pendency of claim for Modvat allowance itself was under consideration wherein the authority had jurisdiction to pass appropriate order with respect to the entitlement of Modvat benefit to the assessee, then in that situation, the assessee could not have moved any application for refund of the said amount which would have been in air.

Summary

The Supreme Court dismissed the special leave petition after condoning the delay. The citation is 2013 (10) TMI 1333 - SC Order. Justices R.M. Lodha and Shiva Kirti Singh presided over the case.