https://www.taxtmi.com/caselaws?id=342712 The Tribunal upheld the Commissioner (Appeals) decision to allow a cash refund instead of through the Cenvat credit account. The respondent's closure of the unit, surrendering of registration, and cessation of manufacturing activities at the time of refund sanctioning justified the cash refund, despite the registration certificate not being formally surrendered initially. The Tribunal found that the respondent's lack of manufacturing activity and inability to utilize the Cenvat credit account supported the decision for a cash refund, ultimately dismissing the Revenue's appeal. en-us Fri, 24 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342712 The Tribunal upheld the Commissioner (Appeals) decision to allow a cash refund instead of through the Cenvat credit account. The respondent's closure of the unit, surrendering of registration, and cessation of manufacturing activities at the time of refund sanctioning justified the cash refund, despite the registration certificate not being formally surrendered initially. The Tribunal found that the respondent's lack of manufacturing activity and inability to utilize the Cenvat credit account supported the decision for a cash refund, ultimately dismissing the Revenue's appeal. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342712