https://www.taxtmi.com/caselaws?id=218243 The court upheld the decision for a refund by way of cenvat credit instead of cash refund, emphasizing adherence to procedural requirements under Section 11-B of the Central Excise Act, 1944. The judgment highlighted the significance of judicial precedents and statutory procedures in determining the appropriate mode of refund for excise duty matters. Despite the undisputed entitlement to a refund, the court dismissed the writ application, affirming the Government's order for a refund by way of credit in line with the Punjab & Haryana High Court decision. en-us Mon, 13 Feb 2012 00:00:00 +0530 Mon, 22 Oct 2012 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218243 The court upheld the decision for a refund by way of cenvat credit instead of cash refund, emphasizing adherence to procedural requirements under Section 11-B of the Central Excise Act, 1944. The judgment highlighted the significance of judicial precedents and statutory procedures in determining the appropriate mode of refund for excise duty matters. Despite the undisputed entitlement to a refund, the court dismissed the writ application, affirming the Government's order for a refund by way of credit in line with the Punjab & Haryana High Court decision. Case-Laws Central Excise Mon, 13 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218243