https://www.taxtmi.com/caselaws?id=54759 The Appellate Tribunal CESTAT, Chennai allowed the appeal for cash refund of duty amounting to Rs. 2,07,099/- paid from the party's Cenvat account. The Tribunal directed verification of the party's surrender of Central Excise registration to determine eligibility for cash refund, emphasizing the need to demonstrate impossibility in utilizing the credit due to factory closure. en-us Wed, 19 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54759 The Appellate Tribunal CESTAT, Chennai allowed the appeal for cash refund of duty amounting to Rs. 2,07,099/- paid from the party's Cenvat account. The Tribunal directed verification of the party's surrender of Central Excise registration to determine eligibility for cash refund, emphasizing the need to demonstrate impossibility in utilizing the credit due to factory closure. Case-Laws Central Excise Wed, 19 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54759