https://www.taxtmi.com/caselaws?id=194708 Refund of unutilized Cenvat credit was admissible where the credit could not be utilised because the goods were exempted from additional duty of excise. The applicable principle was that cash refund is permissible under clause (c) of the proviso to Section 11B(2) of the Central Excise Act, 1944 when input credit remains unutilised. Applying the settled position and the earlier Tribunal and Karnataka High Court view referred to in the order, the Commissioner (Appeals) order allowing refund was found correct in law. The Revenue's challenge therefore failed and the refund was upheld. en-us Tue, 29 May 2007 00:00:00 +0530 Wed, 20 Sep 2017 14:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194708 Refund of unutilized Cenvat credit was admissible where the credit could not be utilised because the goods were exempted from additional duty of excise. The applicable principle was that cash refund is permissible under clause (c) of the proviso to Section 11B(2) of the Central Excise Act, 1944 when input credit remains unutilised. Applying the settled position and the earlier Tribunal and Karnataka High Court view referred to in the order, the Commissioner (Appeals) order allowing refund was found correct in law. The Revenue's challenge therefore failed and the refund was upheld. Case-Laws Central Excise Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194708