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of <h1>Appellate Tribunal CESTAT allows cash refund appeal for duty amounting to Rs. 2,07,099, emphasizes factory closure impact.</h1> The Appellate Tribunal CESTAT, Chennai allowed the appeal for cash refund of duty amounting to Rs. 2,07,099/- paid from the party's Cenvat account. The ... Refund Issues involved: Claim for cash refund of duty paid from Cenvat account.The Appellate Tribunal CESTAT, Chennai considered the appeal filed by the party seeking cash refund of duty amounting to Rs. 2,07,099/- which had been paid from their Cenvat account. The lower authorities had only allowed the party to take credit of the said amount in their Cenvat account. The Tribunal noted that the party's factory was closed on 1-4-2003, rendering them unable to utilize the Cenvat credit as permitted by the lower authorities. The party argued, citing various decisions, that they should be entitled to cash refund when unable to utilize the Cenvat credit. The Tribunal emphasized that the claimant must demonstrate that it is 'impossible in law and practice' to utilize the credit, which may require not only the closure of manufacturing activity but also surrender of Central Excise registration. The Tribunal directed the original authority to verify if the party had surrendered their registration, stating that if so, they would be eligible for cash refund of the duty amount. The appeal was allowed by way of remand for this verification.
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