https://www.taxtmi.com/caselaws?id=278963 The court held that rebate of duty paid through CENVAT credit must be refunded in cash, as clarified by Circular No. 687/3/2003-cx. Rule 18 of Central Excise Rules, 2002 and Notification No. 19/2004-C.E. do not mandate granting rebate only in the form of CENVAT credit. The Punjab & Haryana High Court decision cited was deemed inapplicable. The applicant was granted rebate of duty through cheques with interest under Section 11BB of the Central Excise Act, 1944. The Commissioners (Appeals) were found to have erred, and all revision applications were allowed. en-us Mon, 06 Nov 2017 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278963 The court held that rebate of duty paid through CENVAT credit must be refunded in cash, as clarified by Circular No. 687/3/2003-cx. Rule 18 of Central Excise Rules, 2002 and Notification No. 19/2004-C.E. do not mandate granting rebate only in the form of CENVAT credit. The Punjab & Haryana High Court decision cited was deemed inapplicable. The applicant was granted rebate of duty through cheques with interest under Section 11BB of the Central Excise Act, 1944. The Commissioners (Appeals) were found to have erred, and all revision applications were allowed. Case-Laws Central Excise Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278963