https://www.taxtmi.com/caselaws?id=236479 Section 11B of the Central Excise Act does not distinguish between duty paid in cash and duty paid through CENVAT credit for refund purposes. Ordinarily, refund may be adjusted through the CENVAT account while the unit is operational, but where the factory has closed and registration has been surrendered, crediting the refund to a non-existent or unusable CENVAT account is meaningless. On these facts, cash refund was the appropriate mode of repayment, and the refundable amount had to be paid in cash rather than re-credited to CENVAT. en-us Fri, 30 Nov 2012 00:00:00 +0530 Thu, 29 Aug 2013 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236479 Section 11B of the Central Excise Act does not distinguish between duty paid in cash and duty paid through CENVAT credit for refund purposes. Ordinarily, refund may be adjusted through the CENVAT account while the unit is operational, but where the factory has closed and registration has been surrendered, crediting the refund to a non-existent or unusable CENVAT account is meaningless. On these facts, cash refund was the appropriate mode of repayment, and the refundable amount had to be paid in cash rather than re-credited to CENVAT. Case-Laws Central Excise Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236479