https://www.taxtmi.com/caselaws?id=32016 Refund under Notification No. 56/2002-C.E. could not be denied solely because Cenvat credit was not exhausted in the relevant month before payment through PLA, where the unutilised credit was taken in later months and the position was revenue neutral. The notification's object was to permit refund of duty paid in cash after available credit was used, but a procedural lapse in the timing of credit utilisation was held not to defeat the benefit when the substantive condition was ultimately satisfied. The refund allowance was therefore sustained and the Revenue's challenge failed. en-us Thu, 10 Jul 2008 00:00:00 +0530 Thu, 08 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32016 Refund under Notification No. 56/2002-C.E. could not be denied solely because Cenvat credit was not exhausted in the relevant month before payment through PLA, where the unutilised credit was taken in later months and the position was revenue neutral. The notification's object was to permit refund of duty paid in cash after available credit was used, but a procedural lapse in the timing of credit utilisation was held not to defeat the benefit when the substantive condition was ultimately satisfied. The refund allowance was therefore sustained and the Revenue's challenge failed. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32016