https://www.taxtmi.com/caselaws?id=117265 Refund arising from finalisation of provisional assessment, once already held admissible and finalised in earlier proceedings, had to be disbursed in cash where the assessee could not utilise Cenvat credit after closure of the unit. The dispute concerned only the mode of payment, and the Tribunal found it unsustainable to credit part of the sanctioned refund to RG 23A Part II when the credit could not be effectively used. Relying on settled precedent, the Tribunal directed cash refund. en-us Thu, 02 Feb 2006 00:00:00 +0530 Fri, 22 Mar 2024 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117265 Refund arising from finalisation of provisional assessment, once already held admissible and finalised in earlier proceedings, had to be disbursed in cash where the assessee could not utilise Cenvat credit after closure of the unit. The dispute concerned only the mode of payment, and the Tribunal found it unsustainable to credit part of the sanctioned refund to RG 23A Part II when the credit could not be effectively used. Relying on settled precedent, the Tribunal directed cash refund. Case-Laws Central Excise Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117265