https://www.taxtmi.com/caselaws?id=2702 Unutilised Modvat credit could not be refunded where the assessee had credit available but still chose to pay duty in cash through the PLA instead of first using the credit facility under Notification No. 35/87-C. The Court reasoned that there was no justification for bypassing available credit and then seeking refund on the footing that the credit was not used. Refund was therefore not allowable in the circumstances, and the issue was decided against the assessee and in favour of the Revenue. en-us Mon, 13 Nov 2006 00:00:00 +0530 Wed, 16 Apr 2008 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2702 Unutilised Modvat credit could not be refunded where the assessee had credit available but still chose to pay duty in cash through the PLA instead of first using the credit facility under Notification No. 35/87-C. The Court reasoned that there was no justification for bypassing available credit and then seeking refund on the footing that the credit was not used. Refund was therefore not allowable in the circumstances, and the issue was decided against the assessee and in favour of the Revenue. Case-Laws Central Excise Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2702