CESTAT rules rebate must go to Cenvat account, not refunded as credit.

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal seeking a cash rebate, holding that the rebate should be credited to the Cenvat account instead of being refunded as Cenvat credit. The appeal was filed against an order-in-appeal that favored refunding the rebate as Cenvat credit.

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The Appellate Tribunal CESTAT, New Delhi dismissed the appeal where the appellant requested a rebate in cash, stating that any rebate should be credited to the Cenvat account from where the duty was paid. The appeal was filed against an order-in-appeal that ruled the rebate should be refunded as Cenvat credit. The appeal was represented by Shri V.K. Agarwal, DR, for the Respondent.

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