https://www.taxtmi.com/caselaws?id=51296 The appellant sought a cash refund instead of credit refund from their Modvat account under the Central Excises & Salt Act, 1944, due to exemption limit increase and non-maintenance of a CENVAT account. The Revenue only partially refunded the amount through PLA and CENVAT account, leading to the appeal. Citing the precedent set in Coromandal Fertilizers Ltd. v. Union of India, the High Court ruled that in the absence of maintaining a credit account, refunds should be in cash. The appellant's situation aligned with this ruling, leading to the Court directing authorities to grant the refund in cash, setting aside the impugned order. en-us Tue, 30 Apr 2002 00:00:00 +0530 Fri, 24 Sep 2010 09:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51296 The appellant sought a cash refund instead of credit refund from their Modvat account under the Central Excises & Salt Act, 1944, due to exemption limit increase and non-maintenance of a CENVAT account. The Revenue only partially refunded the amount through PLA and CENVAT account, leading to the appeal. Citing the precedent set in Coromandal Fertilizers Ltd. v. Union of India, the High Court ruled that in the absence of maintaining a credit account, refunds should be in cash. The appellant's situation aligned with this ruling, leading to the Court directing authorities to grant the refund in cash, setting aside the impugned order. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51296