https://www.taxtmi.com/caselaws?id=248020 Cash refund of duty debited from the credit account may be available where the factory has closed, but entitlement depends on the factual basis for refund, including verification that subsequent duty payment through PLA was actually made. The Tribunal distinguished the Revenue's relied-on authority, which applied where no PLA payment had been made and credit remained unutilised. It therefore rejected outright denial of cash refund and restored the matter for verification of the subsequent payment position. The refund sanction was consequently set aside and remanded for that limited factual examination. en-us Mon, 10 Mar 2014 00:00:00 +0530 Wed, 19 Nov 2014 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248020 Cash refund of duty debited from the credit account may be available where the factory has closed, but entitlement depends on the factual basis for refund, including verification that subsequent duty payment through PLA was actually made. The Tribunal distinguished the Revenue's relied-on authority, which applied where no PLA payment had been made and credit remained unutilised. It therefore rejected outright denial of cash refund and restored the matter for verification of the subsequent payment position. The refund sanction was consequently set aside and remanded for that limited factual examination. Case-Laws Central Excise Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248020