https://www.taxtmi.com/caselaws?id=122950 The Tribunal allowed the appeal for cash refund of unutilized Cenvat credit amounting to Rs. 9,27,152/- due to the appellant's final product exemption from duty. It held that the appellant was compelled to pay from the PLA under persuasion by Excise officers, akin to the precedent set in the M/s. Gauri Plasticulture case. The decision emphasized equity and justice, ensuring that the Department's actions do not unjustly block credit utilization, warranting cash refund in such circumstances. The appeal was granted with consequential relief, aligning with principles of fairness and the right to cash refund when hindered by Department actions. en-us Fri, 07 Sep 2007 00:00:00 +0530 Tue, 21 Aug 2012 18:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122950 The Tribunal allowed the appeal for cash refund of unutilized Cenvat credit amounting to Rs. 9,27,152/- due to the appellant's final product exemption from duty. It held that the appellant was compelled to pay from the PLA under persuasion by Excise officers, akin to the precedent set in the M/s. Gauri Plasticulture case. The decision emphasized equity and justice, ensuring that the Department's actions do not unjustly block credit utilization, warranting cash refund in such circumstances. The appeal was granted with consequential relief, aligning with principles of fairness and the right to cash refund when hindered by Department actions. Case-Laws Central Excise Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122950