https://www.taxtmi.com/caselaws?id=213044 Refund of duty discharged through the CENVAT credit account is not ordinarily payable in cash absent an express statutory provision. The Tribunal applied the Larger Bench view that unutilised credit refund must follow the recognised statutory mechanism, and distinguished contrary decisions as arising in a different refund context and without consideration of that binding ruling. The principle of consistency did not justify departure from the authoritative Larger Bench position. The refund was therefore correctly granted by re-crediting the CENVAT account rather than by cash payment, and the challenge to the refund mode failed. en-us Wed, 29 Jun 2011 00:00:00 +0530 Thu, 13 Jun 2013 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213044 Refund of duty discharged through the CENVAT credit account is not ordinarily payable in cash absent an express statutory provision. The Tribunal applied the Larger Bench view that unutilised credit refund must follow the recognised statutory mechanism, and distinguished contrary decisions as arising in a different refund context and without consideration of that binding ruling. The principle of consistency did not justify departure from the authoritative Larger Bench position. The refund was therefore correctly granted by re-crediting the CENVAT account rather than by cash payment, and the challenge to the refund mode failed. Case-Laws Central Excise Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213044