https://www.taxtmi.com/caselaws?id=34127 The Tribunal allowed the Department's appeal, setting aside the Commissioner (Appeals) decision to refund cash from the Cenvat credit account. The Tribunal emphasized that Cenvat credit is primarily for duty payment on final products and cash refunds are exceptions, only allowed for credits related to exported inputs. The original authority's decision to refund partly by credit and partly by check was upheld, highlighting the need to adhere to legal provisions and precedents in such cases. en-us Fri, 17 Oct 2008 00:00:00 +0530 Sat, 25 Dec 2010 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34127 The Tribunal allowed the Department's appeal, setting aside the Commissioner (Appeals) decision to refund cash from the Cenvat credit account. The Tribunal emphasized that Cenvat credit is primarily for duty payment on final products and cash refunds are exceptions, only allowed for credits related to exported inputs. The original authority's decision to refund partly by credit and partly by check was upheld, highlighting the need to adhere to legal provisions and precedents in such cases. Case-Laws Central Excise Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34127