https://www.taxtmi.com/caselaws?id=34403 The Tribunal upheld the Commissioner (Appeal)'s decision to allow cash refund of Rs. 41,709/- to the Respondent, considering the impracticality of re-crediting the amount to the Cenvat credit account due to the closure of the factory and surrender of registration. The appeal was dismissed, emphasizing the specific circumstances of the case over strict interpretation of the rules. en-us Tue, 27 Jan 2009 00:00:00 +0530 Fri, 28 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34403 The Tribunal upheld the Commissioner (Appeal)'s decision to allow cash refund of Rs. 41,709/- to the Respondent, considering the impracticality of re-crediting the amount to the Cenvat credit account due to the closure of the factory and surrender of registration. The appeal was dismissed, emphasizing the specific circumstances of the case over strict interpretation of the rules. Case-Laws Central Excise Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34403