https://www.taxtmi.com/caselaws?id=382796 The High Court of Bombay ruled in favor of the Appellant-Revenue in an appeal challenging a Tribunal order under section 35G of the Central Excise Act, 1944. The court held that cash refund under clause (c) to the proviso to section 11B(2) is not permissible when an assessee cannot utilize credit on inputs. This decision aligns with a previous ruling in M/s. Gauri Plasticulture case, establishing a legal precedent against the Assessee. The court's judgment clarifies the interpretation of the Act on cash refunds in such scenarios. en-us Mon, 08 Jul 2019 00:00:00 +0530 Thu, 11 Jul 2019 06:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382796 The High Court of Bombay ruled in favor of the Appellant-Revenue in an appeal challenging a Tribunal order under section 35G of the Central Excise Act, 1944. The court held that cash refund under clause (c) to the proviso to section 11B(2) is not permissible when an assessee cannot utilize credit on inputs. This decision aligns with a previous ruling in M/s. Gauri Plasticulture case, establishing a legal precedent against the Assessee. The court's judgment clarifies the interpretation of the Act on cash refunds in such scenarios. Case-Laws Central Excise Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382796