https://www.taxtmi.com/caselaws?id=123952 The Appellate Tribunal dismissed the appeal by the Commissioner of Central Excise, Trichy, upholding the refund in cash granted by the Commissioner (Appeals) instead of crediting it to the Cenvat account. The Tribunal based its decision on the precedent allowing cash refunds when the assessee no longer had a Cenvat account. However, the Revenue's ROM petition succeeded as the Tribunal failed to consider a binding authority, leading to an error in the final order. The case was set for further hearing to address the issues raised. en-us Thu, 29 May 2008 00:00:00 +0530 Wed, 06 Sep 2017 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123952 The Appellate Tribunal dismissed the appeal by the Commissioner of Central Excise, Trichy, upholding the refund in cash granted by the Commissioner (Appeals) instead of crediting it to the Cenvat account. The Tribunal based its decision on the precedent allowing cash refunds when the assessee no longer had a Cenvat account. However, the Revenue's ROM petition succeeded as the Tribunal failed to consider a binding authority, leading to an error in the final order. The case was set for further hearing to address the issues raised. Case-Laws Central Excise Thu, 29 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123952