https://www.taxtmi.com/caselaws?id=256131 The Tribunal rejected the appellant's refund claim for unutilized Cenvat credit upon surrendering their excise registration. The appellant's argument that cash payments should be offset against available credit for a refund was dismissed. The Tribunal emphasized the proper nature of cash payments and lack of provision for cash refunds of Cenvat credit upon factory closure. The decision highlighted the importance of following established procedures and limitations for refund claims related to Cenvat credit upon the closure of a manufacturing unit. en-us Fri, 31 Jan 2014 00:00:00 +0530 Wed, 04 Feb 2015 06:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256131 The Tribunal rejected the appellant's refund claim for unutilized Cenvat credit upon surrendering their excise registration. The appellant's argument that cash payments should be offset against available credit for a refund was dismissed. The Tribunal emphasized the proper nature of cash payments and lack of provision for cash refunds of Cenvat credit upon factory closure. The decision highlighted the importance of following established procedures and limitations for refund claims related to Cenvat credit upon the closure of a manufacturing unit. Case-Laws Central Excise Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256131