https://www.taxtmi.com/highlights?id=33413 Refund of unutilized cenvat credit - availing area based exemption - there is no bar on payment of refund by way of cheque/cash in case the assessee ceases to exist as a manufacturing unit and has no cenvat account into which refund can be credited - the respondent is entitled for refund by way of cash - AT en-us Thu, 23 Feb 2017 06:17:40 +0530 Thu, 23 Feb 2017 06:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33413 Refund of unutilized cenvat credit - availing area based exemption - there is no bar on payment of refund by way of cheque/cash in case the assessee ceases to exist as a manufacturing unit and has no cenvat account into which refund can be credited - the respondent is entitled for refund by way of cash - AT Highlights Central Excise Thu, 23 Feb 2017 06:17:40 +0530 https://www.taxtmi.com/highlights?id=33413