https://www.taxtmi.com/caselaws?id=333255 A binding departmental circular required rebate of excise duty paid through actual or deemed credit on exported goods to be refunded in cash, leaving no discretion to substitute re-credit in the Cenvat Credit Account. The court treated the circular as binding on the department and held that, once rebate claims were found admissible, they had to be sanctioned in cash. The Revenue's reliance on an earlier decision was rejected as factually distinguishable, and the challenge therefore failed. en-us Tue, 27 Sep 2016 00:00:00 +0530 Sat, 18 Feb 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333255 A binding departmental circular required rebate of excise duty paid through actual or deemed credit on exported goods to be refunded in cash, leaving no discretion to substitute re-credit in the Cenvat Credit Account. The court treated the circular as binding on the department and held that, once rebate claims were found admissible, they had to be sanctioned in cash. The Revenue's reliance on an earlier decision was rejected as factually distinguishable, and the challenge therefore failed. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333255