2004 (3) TMI 88

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..... ssee has filed this petition under Section 35H(1) of the Central Excise Act, 1944 ( for short "the Act" ) seeking a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi ( for short "the Tribunal") to refer the following questions of law said to be arising out of its order dated 5-3-2003 :- (i) Whether the petitioner is entitled for the refund of the modvat credit of R .....

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..... ay had occurred on account of a mistake in wrongly reversing the entry by Assessee. 3. On the other hand, Supreme Court in the case reported as Mafatlal Industries Limited and others v. Union of India and others - 1997 (89) E.L.T. 247 (S.C.) = (1997) 5 Supreme Court Cases 536, has clearly held that claim for refund has to be strictly within the parameter prescribed under Section 11B of the Act . .....

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