https://www.taxtmi.com/caselaws?id=77873 The Tribunal dismissed the Revenue's appeals, upholding the Commissioner (Appeals)'s decision to grant the refund in cash and to allow interest for the period of delay beyond three months from the date of filing the refund application. The single bench was deemed competent to hear the matter, and the refund in cash was justified due to the respondent's inability to utilize the cenvat credit. en-us Wed, 23 Dec 2009 00:00:00 +0530 Fri, 13 May 2011 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77873 The Tribunal dismissed the Revenue's appeals, upholding the Commissioner (Appeals)'s decision to grant the refund in cash and to allow interest for the period of delay beyond three months from the date of filing the refund application. The single bench was deemed competent to hear the matter, and the refund in cash was justified due to the respondent's inability to utilize the cenvat credit. Case-Laws Central Excise Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77873