https://www.taxtmi.com/caselaws?id=51260 Refund of excise duty sanctioned through CENVAT credit was upheld where the assessee had not sought cash payment before the lower authorities. The absence of a cash-refund plea at the proper stage meant there was no infirmity in directing the refund to be adjusted by credit in the CENVAT records. The assessee was nevertheless left free to pursue cash refund before the original authority in accordance with law. en-us Thu, 24 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 16:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51260 Refund of excise duty sanctioned through CENVAT credit was upheld where the assessee had not sought cash payment before the lower authorities. The absence of a cash-refund plea at the proper stage meant there was no infirmity in directing the refund to be adjusted by credit in the CENVAT records. The assessee was nevertheless left free to pursue cash refund before the original authority in accordance with law. Case-Laws Central Excise Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51260