https://www.taxtmi.com/caselaws?id=340648 The Tribunal dismissed the appeals challenging the re-crediting of a refund amount to the CENVAT credit account instead of granting a cash refund. The decision was based on legal provisions and precedents indicating that cash refunds were only permissible in specific circumstances outlined in the Central Excise Act and Modvat Credit Rules, such as for exported goods when credit could not be utilized. The judgment emphasized that cash refunds were not a general entitlement under the law, except in specified scenarios like exports. en-us Fri, 17 Mar 2017 00:00:00 +0530 Wed, 29 Mar 2017 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340648 The Tribunal dismissed the appeals challenging the re-crediting of a refund amount to the CENVAT credit account instead of granting a cash refund. The decision was based on legal provisions and precedents indicating that cash refunds were only permissible in specific circumstances outlined in the Central Excise Act and Modvat Credit Rules, such as for exported goods when credit could not be utilized. The judgment emphasized that cash refunds were not a general entitlement under the law, except in specified scenarios like exports. Case-Laws Central Excise Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340648