https://www.taxtmi.com/caselaws?id=446483 Cash refund under a duty refund claim must be confined to the duty actually paid through PLA, while any amount traceable to Cenvat credit is not part of the cash component. Because the record showed conflicting figures on the cash payment made, the exact refundable amount could not be finalised on the existing material. The adjudicating authority was therefore required to verify the payment records and re-determine the cash refund afresh. The Tribunal accordingly remanded the matter for factual verification of the PLA payment component. en-us Tue, 31 Oct 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446483 Cash refund under a duty refund claim must be confined to the duty actually paid through PLA, while any amount traceable to Cenvat credit is not part of the cash component. Because the record showed conflicting figures on the cash payment made, the exact refundable amount could not be finalised on the existing material. The adjudicating authority was therefore required to verify the payment records and re-determine the cash refund afresh. The Tribunal accordingly remanded the matter for factual verification of the PLA payment component. Case-Laws Central Excise Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446483