https://www.taxtmi.com/caselaws?id=117940 The Tribunal upheld the Commissioner's decision to allow the refund in cash instead of as Modvat credit, emphasizing the unique circumstances where the assessee had surrendered their registration certificate and ceased manufacturing activities, rendering the CENVAT credit unusable. The Tribunal considered the initial payment was made in cash and granting the appeal would result in an unjust denial of justice. Therefore, the Tribunal rejected the Revenue's appeal and affirmed the Commissioner's order for a cash refund to the respondent-assessee. en-us Thu, 23 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 15:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117940 The Tribunal upheld the Commissioner's decision to allow the refund in cash instead of as Modvat credit, emphasizing the unique circumstances where the assessee had surrendered their registration certificate and ceased manufacturing activities, rendering the CENVAT credit unusable. The Tribunal considered the initial payment was made in cash and granting the appeal would result in an unjust denial of justice. Therefore, the Tribunal rejected the Revenue's appeal and affirmed the Commissioner's order for a cash refund to the respondent-assessee. Case-Laws Central Excise Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117940