2001 (8) TMI 232 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a SSI unit manufacturing LDPE lock grip seal bags for refund of duty claimed on accumulated Modvat credit. The Deputy Commissioner had ordered recovery of the duty amounts, but the Tribunal ruled in favor of the appellants, stating that the refund claims cannot be denied based solely on not following the AR-4 procedure. The appeals were allowed with consequential relief granted.