https://www.taxtmi.com/caselaws?id=50966 Where excess central excise duty was debited through the Modvat account, cash refund was permitted because no lawful mechanism existed at the relevant time to transfer or recredit the amount to another unit after the assessee had closed one unit; the cited principle on impossibility of set-off or recredit supported refund. Rejection of the claim on a ground not stated in the show-cause notice was also unsustainable, since the notice raised only unjust enrichment and did not allege impermissibility of refund through Modvat. The impugned order was therefore set aside and refund granted with consequential relief. en-us Fri, 12 Oct 2001 00:00:00 +0530 Wed, 07 Jan 2026 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50966 Where excess central excise duty was debited through the Modvat account, cash refund was permitted because no lawful mechanism existed at the relevant time to transfer or recredit the amount to another unit after the assessee had closed one unit; the cited principle on impossibility of set-off or recredit supported refund. Rejection of the claim on a ground not stated in the show-cause notice was also unsustainable, since the notice raised only unjust enrichment and did not allege impermissibility of refund through Modvat. The impugned order was therefore set aside and refund granted with consequential relief. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50966