https://www.taxtmi.com/caselaws?id=348975 Refund of duty paid in cash was held inadmissible where the assessee used available Cenvat credit for export clearances under rebate in breach of the exemption notification scheme. Notification No. 39/2001-CE permitted cash refund only after the entire Cenvat credit for domestic clearances was exhausted, and Notification No. 37/2007-CE barred units availing Notification No. 39/2001-CE from exporting under bond. Because the assessee's credit utilisation reduced the cash duty payment and generated the refund claim, the claim could not be sustained on the premise that cash payment would have arisen in any event. en-us Thu, 28 Sep 2017 00:00:00 +0530 Mon, 06 Nov 2017 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348975 Refund of duty paid in cash was held inadmissible where the assessee used available Cenvat credit for export clearances under rebate in breach of the exemption notification scheme. Notification No. 39/2001-CE permitted cash refund only after the entire Cenvat credit for domestic clearances was exhausted, and Notification No. 37/2007-CE barred units availing Notification No. 39/2001-CE from exporting under bond. Because the assessee's credit utilisation reduced the cash duty payment and generated the refund claim, the claim could not be sustained on the premise that cash payment would have arisen in any event. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348975