https://www.taxtmi.com/caselaws?id=31328 The Tribunal upheld the appellant's eligibility for a refund of Rs. 4,36,678.56, directing the entire balance to be refunded by cheque due to the appellant's ceased operations, justifying cash refund. The Revenue's argument that cash refund should only be allowed upon export of the final product was dismissed, emphasizing the unique circumstances of the case where the appellant ceased operations and surrendered their registration certificate. Precedents supported refunds by cash or cheque in cases where the assessee ceased to exist as a manufacturing unit, leading to the dismissal of the Revenue's appeal. en-us Thu, 23 Aug 2007 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31328 The Tribunal upheld the appellant's eligibility for a refund of Rs. 4,36,678.56, directing the entire balance to be refunded by cheque due to the appellant's ceased operations, justifying cash refund. The Revenue's argument that cash refund should only be allowed upon export of the final product was dismissed, emphasizing the unique circumstances of the case where the appellant ceased operations and surrendered their registration certificate. Precedents supported refunds by cash or cheque in cases where the assessee ceased to exist as a manufacturing unit, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31328