https://www.taxtmi.com/caselaws?id=334129 Where duty is paid through Cenvat credit and registration is surrendered before the debit entry, cash refund of the unutilized credit is not warranted on the facts found. The Tribunal applied the Larger Bench principle that cash refund may be available only where credit is denied by departmental action and the assessee is compelled to discharge duty from PLA. Here, no duty had been paid from PLA for the disputed debit, and the credit would otherwise have remained unutilized, so allowing cash refund would result in unjust enrichment. The appellants were therefore not entitled to cash refund of the credit. en-us Fri, 02 Sep 2016 00:00:00 +0530 Thu, 13 Oct 2016 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334129 Where duty is paid through Cenvat credit and registration is surrendered before the debit entry, cash refund of the unutilized credit is not warranted on the facts found. The Tribunal applied the Larger Bench principle that cash refund may be available only where credit is denied by departmental action and the assessee is compelled to discharge duty from PLA. Here, no duty had been paid from PLA for the disputed debit, and the credit would otherwise have remained unutilized, so allowing cash refund would result in unjust enrichment. The appellants were therefore not entitled to cash refund of the credit. Case-Laws Central Excise Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334129