https://www.taxtmi.com/caselaws?id=54463 The Tribunal upheld the original authority's decision to grant a cash refund by cheque to M/s. Alampally Brothers Ltd. for excess Central Excise duty paid on LPG cylinders. The Tribunal rejected the Commissioner (Appeals)'s modification limiting the refund to duty paid in PLA, emphasizing that refunds can be granted through a combination of credit and cash methods, not solely through Modvat. This decision clarifies the criteria for refunds when Cenvat credit cannot be utilized, establishing the legality of refunding duties paid in part through credit and cash. en-us Wed, 11 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 11:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54463 The Tribunal upheld the original authority's decision to grant a cash refund by cheque to M/s. Alampally Brothers Ltd. for excess Central Excise duty paid on LPG cylinders. The Tribunal rejected the Commissioner (Appeals)'s modification limiting the refund to duty paid in PLA, emphasizing that refunds can be granted through a combination of credit and cash methods, not solely through Modvat. This decision clarifies the criteria for refunds when Cenvat credit cannot be utilized, establishing the legality of refunding duties paid in part through credit and cash. Case-Laws Central Excise Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54463