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Issues: Whether the amount refundable in cash under the refund claim should be confined to the duty actually paid through PLA and whether the matter required remand for verification of the cash payment figures.
Analysis: The refund claim arose from duty paid on goods treated as exempt under the applicable notification. The dispute was not on the entitlement to refund in principle, but on the quantum of cash refund, since the parties showed different figures for duty allegedly paid through PLA. The record indicated that cash refund must correspond to the duty actually paid in cash, while the balance attributable to Cenvat credit would be dealt with separately. As the factual basis for the exact cash payment required verification, the correct course was to have the adjudicating authority re-examine the payment records and determine the amount afresh.
Conclusion: The issue was decided in favour of the assessee to the extent that the matter was remanded for re-determination of the cash refund after verification of the duty paid through PLA.
Final Conclusion: The refund dispute was not finally quantified by the Tribunal and was sent back for fresh factual determination of the cash component.
Ratio Decidendi: Where refund depends on the amount of duty actually paid in cash, the cash refund must be restricted to the proven PLA payment and may be re-determined on verification of records.
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