https://www.taxtmi.com/caselaws?id=170700 The Tribunal allowed the appeal, granting the appellant a cash refund of Central Excise duty. The appellant's refund claim, initially credited to their Cenvat credit account, was sought as a cash refund after unit closure. The Commissioner's rejection based on a previous decision was overturned, aligning with a different Tribunal ruling allowing cash refunds under specific conditions. The judgment emphasized the need to consider the timing of duty debit entries and the operational status of the manufacturing unit in determining cash refund eligibility. en-us Fri, 06 Jan 2012 00:00:00 +0530 Thu, 16 Mar 2017 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170700 The Tribunal allowed the appeal, granting the appellant a cash refund of Central Excise duty. The appellant's refund claim, initially credited to their Cenvat credit account, was sought as a cash refund after unit closure. The Commissioner's rejection based on a previous decision was overturned, aligning with a different Tribunal ruling allowing cash refunds under specific conditions. The judgment emphasized the need to consider the timing of duty debit entries and the operational status of the manufacturing unit in determining cash refund eligibility. Case-Laws Central Excise Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170700