https://www.taxtmi.com/caselaws?id=118093 The Commissioner (Appeals) decision to grant cash refund instead of crediting the amount in R.G. 23A Part II was upheld, leading to the dismissal of the revenue's appeal. The refund claimant's appeal for cash refund due to factory closure was deemed valid, as crediting the amount in the account would have been impractical. The court found the cash refund directive appropriate given the circumstances, emphasizing the futility of crediting the amount in the specified account. en-us Tue, 06 Jun 2006 00:00:00 +0530 Thu, 28 Jun 2012 14:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118093 The Commissioner (Appeals) decision to grant cash refund instead of crediting the amount in R.G. 23A Part II was upheld, leading to the dismissal of the revenue's appeal. The refund claimant's appeal for cash refund due to factory closure was deemed valid, as crediting the amount in the account would have been impractical. The court found the cash refund directive appropriate given the circumstances, emphasizing the futility of crediting the amount in the specified account. Case-Laws Central Excise Tue, 06 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118093