2012 (11) TMI 258

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....stant Commissioner, Central Excise and Service Tax Division, Chittorgarh passed an order rejecting the rebate claim of Rs.3,77,219/- filed by M/s. Rajasthan Spinning and Weaving Mills Ltd. Mayur Nagar, Lodha, Banswara for encashment but allowed to restore the amount paid by the assessee into their cenvat credit account from where the payment was made by them. The said order was set aside on appeal....

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....said higher excise duty. The petitioner was entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate. In the instant case, cash refund has not been ordered and refund by way of credit has been ordered. The order passed by the Government of India in revision has been questioned by the Commissioner, Central Excis....