https://www.taxtmi.com/caselaws?id=337075 A refund of a pre-deposit made by debit in the Cenvat account, while the assessee continued to operate under the Cenvat scheme, was held not to be payable in cash. Because there was no cash duty outflow after the debit and no export-related claim or similar basis justifying monetary reimbursement, the debit did not alter the character of the amount into cash. The proper mode of refund was re-credit in the Cenvat account, and the cash-refund precedent relied on was found inapplicable on its facts. en-us Fri, 18 Nov 2016 00:00:00 +0530 Tue, 05 Sep 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337075 A refund of a pre-deposit made by debit in the Cenvat account, while the assessee continued to operate under the Cenvat scheme, was held not to be payable in cash. Because there was no cash duty outflow after the debit and no export-related claim or similar basis justifying monetary reimbursement, the debit did not alter the character of the amount into cash. The proper mode of refund was re-credit in the Cenvat account, and the cash-refund precedent relied on was found inapplicable on its facts. Case-Laws Central Excise Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337075