https://www.taxtmi.com/caselaws?id=2500 Where revenue insists on duty payment in cash through PLA despite available Cenvat credit, the corresponding unutilised credit may be refunded in cash if it cannot later be re-credited. The tribunal treated the assessee's cash payments, made on departmental insistence even though credit balance was available, as comparable to the recognised restitution principle that credit blocked by revenue action should not be denied return. In the absence of any express bar, fairness required restoration of the amount lying in the Cenvat account, and consequential relief followed because the final product had later become fully exempt. en-us Fri, 07 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2500 Where revenue insists on duty payment in cash through PLA despite available Cenvat credit, the corresponding unutilised credit may be refunded in cash if it cannot later be re-credited. The tribunal treated the assessee's cash payments, made on departmental insistence even though credit balance was available, as comparable to the recognised restitution principle that credit blocked by revenue action should not be denied return. In the absence of any express bar, fairness required restoration of the amount lying in the Cenvat account, and consequential relief followed because the final product had later become fully exempt. Case-Laws Central Excise Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2500