https://www.taxtmi.com/caselaws?id=266058 Cash refund of reversed Cenvat credit was denied where the credit, after being held admissible, was restored and then utilised for payment of central excise duty. The record showed no demand by the Revenue that the assessee pay in cash or through PLA, and no prevention of utilisation of credit. The precedents supporting cash refund applied only where an assessee had been compelled to pay in cash and deprived of credit utilisation, which was not the factual position here. The order granting cash refund was therefore set aside and the Revenue's challenge succeeded. en-us Tue, 10 Mar 2015 00:00:00 +0530 Wed, 08 Feb 2017 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266058 Cash refund of reversed Cenvat credit was denied where the credit, after being held admissible, was restored and then utilised for payment of central excise duty. The record showed no demand by the Revenue that the assessee pay in cash or through PLA, and no prevention of utilisation of credit. The precedents supporting cash refund applied only where an assessee had been compelled to pay in cash and deprived of credit utilisation, which was not the factual position here. The order granting cash refund was therefore set aside and the Revenue's challenge succeeded. Case-Laws Central Excise Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266058