https://www.taxtmi.com/caselaws?id=202733 The Tribunal dismissed the Revenue's appeal, allowing the refund of duty paid through Cenvat credit account in cash after the factory closure and registration certificate surrender. The Tribunal held that there was no statutory prohibition on cash refunds and distinguished the case from previous judgments, emphasizing the operational status of the factory when the duty was paid. Refunding in cash was deemed appropriate due to the lack of Cenvat credit availability post-closure, aligning with Section 11B of the Central Excise Act. en-us Wed, 25 Aug 2010 00:00:00 +0530 Fri, 25 Feb 2011 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202733 The Tribunal dismissed the Revenue's appeal, allowing the refund of duty paid through Cenvat credit account in cash after the factory closure and registration certificate surrender. The Tribunal held that there was no statutory prohibition on cash refunds and distinguished the case from previous judgments, emphasizing the operational status of the factory when the duty was paid. Refunding in cash was deemed appropriate due to the lack of Cenvat credit availability post-closure, aligning with Section 11B of the Central Excise Act. Case-Laws Central Excise Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202733