2000 (11) TMI 457 - AT - Central Excise

Summary

The appellants availed Modvat credit based on invoices from M/s. R.N. Enterprises, Bombay, but faced objections from Central Excise authorities. They reversed the credit but later filed a refund claim, which was rejected. The tribunal ruled that the appellants cannot claim a refund as they did not challenge the initial objection properly. The appeal was rejected.