https://www.taxtmi.com/caselaws?id=438966 Refund of a pre-deposit made through Cenvat credit could be granted in cash where the assessee was unable to utilise the credit, and the refund claim was supported by the applicable exemption regime. The refund demand also failed because it rested entirely on an earlier Tribunal order that was later set aside by the High Court, and the Revenue's appeal after remand was withdrawn. Once the foundation for the show cause notice and lower orders disappeared, no basis remained for recovery. The sanction order allowing cash refund had attained finality and was not challenged by the Revenue. en-us Tue, 13 Jun 2023 00:00:00 +0530 Wed, 14 Jun 2023 09:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438966 Refund of a pre-deposit made through Cenvat credit could be granted in cash where the assessee was unable to utilise the credit, and the refund claim was supported by the applicable exemption regime. The refund demand also failed because it rested entirely on an earlier Tribunal order that was later set aside by the High Court, and the Revenue's appeal after remand was withdrawn. Once the foundation for the show cause notice and lower orders disappeared, no basis remained for recovery. The sanction order allowing cash refund had attained finality and was not challenged by the Revenue. Case-Laws Central Excise Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438966