https://www.taxtmi.com/caselaws?id=235482 Revenue's challenge to the earlier refund order no longer survived after the High Court finally rejected its own challenge, rendering the subsequent appeal infructuous and not maintainable. On the refund mechanism, where an amount was paid in cash on reversal of credit and the assessee was operating under an area based exemption with no usable Cenvat credit balance, the proper relief was cash refund rather than credit entry in the Cenvat account. The assessee therefore obtained substantive relief through cash restitution, and the Revenue's challenge was rejected. en-us Thu, 27 Jun 2013 00:00:00 +0530 Mon, 01 Jun 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235482 Revenue's challenge to the earlier refund order no longer survived after the High Court finally rejected its own challenge, rendering the subsequent appeal infructuous and not maintainable. On the refund mechanism, where an amount was paid in cash on reversal of credit and the assessee was operating under an area based exemption with no usable Cenvat credit balance, the proper relief was cash refund rather than credit entry in the Cenvat account. The assessee therefore obtained substantive relief through cash restitution, and the Revenue's challenge was rejected. Case-Laws Central Excise Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235482