https://www.taxtmi.com/caselaws?id=1308 Refund of amounts deposited under Section 35F may be granted either in cash or by restoration of Cenvat credit, but the correct mode depends on whether the revived credit could be effectively utilised. The authority must examine the relevant credit records, including RG 23A Part II entries, and the surrounding statutory context before deciding the refund mechanism. Consideration of the nature of the product and the effect of Note 6 in Chapter 25 was necessary to determine practical utilisation of credit. A fresh factual inquiry was required, and the impugned order could not stand. en-us Mon, 16 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1308 Refund of amounts deposited under Section 35F may be granted either in cash or by restoration of Cenvat credit, but the correct mode depends on whether the revived credit could be effectively utilised. The authority must examine the relevant credit records, including RG 23A Part II entries, and the surrounding statutory context before deciding the refund mechanism. Consideration of the nature of the product and the effect of Note 6 in Chapter 25 was necessary to determine practical utilisation of credit. A fresh factual inquiry was required, and the impugned order could not stand. Case-Laws Central Excise Mon, 16 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1308