https://www.taxtmi.com/caselaws?id=117578 The Tribunal directed that the refund of duty paid through Modvat/Cenvat accounts should be credited to the respective account, not refunded in cash, except in cases of export. Due to conflicting decisions on refund by cash/cheque in the absence of a specific provision, the matter was referred to a Larger Bench for resolution. The judgment emphasized the need for clarity and uniformity in addressing the complexities of refunding duty paid through Modvat/Cenvat accounts. en-us Fri, 28 Apr 2006 00:00:00 +0530 Mon, 25 Jun 2012 11:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117578 The Tribunal directed that the refund of duty paid through Modvat/Cenvat accounts should be credited to the respective account, not refunded in cash, except in cases of export. Due to conflicting decisions on refund by cash/cheque in the absence of a specific provision, the matter was referred to a Larger Bench for resolution. The judgment emphasized the need for clarity and uniformity in addressing the complexities of refunding duty paid through Modvat/Cenvat accounts. Case-Laws Central Excise Fri, 28 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117578