https://www.taxtmi.com/caselaws?id=125230 The Commissioner (Appeals) allowed cash refund for the imported product under Notification No. 4/97, based on balance sheet details and a Chartered Accountant certificate showing a loss, crossing the unjust enrichment threshold. The Tribunal permitted cash refund based on factual details but denied cash refund if re-credit in DEPB scrip was not feasible, aligning with precedent. Only credit in DEPB was deemed permissible for excess payments, resolving the issue of re-credit validity between the appellant and DGFT authorities. en-us Tue, 18 Nov 2008 00:00:00 +0530 Sun, 06 Aug 2017 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125230 The Commissioner (Appeals) allowed cash refund for the imported product under Notification No. 4/97, based on balance sheet details and a Chartered Accountant certificate showing a loss, crossing the unjust enrichment threshold. The Tribunal permitted cash refund based on factual details but denied cash refund if re-credit in DEPB scrip was not feasible, aligning with precedent. Only credit in DEPB was deemed permissible for excess payments, resolving the issue of re-credit validity between the appellant and DGFT authorities. Case-Laws Central Excise Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125230