https://www.taxtmi.com/caselaws?id=217648 The Tribunal upheld the Commissioner (Appeals)' decision and dismissed the appeal for cash refund of Cenvat credit. It emphasized that the Cenvat Credit Scheme does not permit cash refunds of excise duty paid on inputs used in manufacturing excisable goods, except in specific cases like export of final products or exceptional circumstances. The Tribunal clarified that the closure of the factory did not alter this provision and highlighted that cash refunds were only granted in limited situations, which did not apply in this case. en-us Fri, 03 Feb 2012 00:00:00 +0530 Wed, 10 Sep 2014 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217648 The Tribunal upheld the Commissioner (Appeals)' decision and dismissed the appeal for cash refund of Cenvat credit. It emphasized that the Cenvat Credit Scheme does not permit cash refunds of excise duty paid on inputs used in manufacturing excisable goods, except in specific cases like export of final products or exceptional circumstances. The Tribunal clarified that the closure of the factory did not alter this provision and highlighted that cash refunds were only granted in limited situations, which did not apply in this case. Case-Laws Central Excise Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217648