https://www.taxtmi.com/caselaws?id=49039 The Tribunal referred the issue of cash refunds for duty debited in RG. 23A Part-II to a Larger Bench due to conflicting decisions. It concluded that cash refunds are permissible when duties are paid out of PLA due to denial of credit, ensuring equity and justice. However, refunds are not allowed if credits remain unutilized, to prevent unjust enrichment. The Tribunal returned the appeal papers to the referral Bench for further proceedings, emphasizing that each case's specific circumstances dictate the allowance of cash refunds. en-us Mon, 21 Aug 2006 00:00:00 +0530 Mon, 26 Feb 2024 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49039 The Tribunal referred the issue of cash refunds for duty debited in RG. 23A Part-II to a Larger Bench due to conflicting decisions. It concluded that cash refunds are permissible when duties are paid out of PLA due to denial of credit, ensuring equity and justice. However, refunds are not allowed if credits remain unutilized, to prevent unjust enrichment. The Tribunal returned the appeal papers to the referral Bench for further proceedings, emphasizing that each case's specific circumstances dictate the allowance of cash refunds. Case-Laws Central Excise Mon, 21 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49039