2006 (4) TMI 277

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....ellant. Shri M.K. Srivastava, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The lower appellate authority has allowed the refund but has held that the amount of Rs. 8,41,043/- cannot be refunded in cash to the appellants but has to be credited to their RG 23A account, since the amount was paid by debit from the RG 23A account in ....

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.... case that there is no legal provision existing for refund of Cenvat/Modvat credit either by cash or by cheque, the only exception is where inputs are used in exported goods and manufacturer is unable to use the credit, refund thereof is allowed as incentive to exporter. (iii)    CCE, Bhopal v. Bombay Burmah Trading Corpn. Ltd. - 2005 (190) E.L.T. 40 (Tri-Del.).   &n....