2001 (2) TMI 207 - AT - Central Excise

Summary

The appellants manufactured Detergent Cake and Powder and availed Modvat credit. They cleared inputs under Rule 57F(1)(ii) and paid duty through RG 23C account. Refund claims were rejected as time-barred, but later allowed as a simple accountal error. The appeals were allowed, and the order rejecting the refund claims was set aside.