2005 (8) TMI 276

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..... issue. It is found that the issue is reversal of credit in Modvat registers to meet the requirements of DEEC benefits under Customs Act notification. Since the appellants had reversed quantities of credit in excess a what was required, they filed an application for recredit/refund of the excess amounts reversed. 2. The application was rejected by the lower authority only on the ground of time-bar .....

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