https://www.taxtmi.com/caselaws?id=364995 Notification No. 20/2007-CE required a manufacturer, where all goods were exempt, to first utilise the full Cenvat credit available at the end of the month and pay only the balance duty in cash. The assessee instead paid duty through PLA and then sought refund, which was treated as contrary to the mandatory sequence prescribed by the exemption scheme. The cited clarification and precedent supported the view that refund of duty attributable to unutilised credit was not admissible. The refund claim was therefore rejected and the impugned order was upheld. en-us Wed, 27 Jun 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364995 Notification No. 20/2007-CE required a manufacturer, where all goods were exempt, to first utilise the full Cenvat credit available at the end of the month and pay only the balance duty in cash. The assessee instead paid duty through PLA and then sought refund, which was treated as contrary to the mandatory sequence prescribed by the exemption scheme. The cited clarification and precedent supported the view that refund of duty attributable to unutilised credit was not admissible. The refund claim was therefore rejected and the impugned order was upheld. Case-Laws Central Excise Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364995