2002 (1) TMI 201

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....Order dated 6-9-2001 has allowed refund of Rs. 6,80,557/- to the appellants with the condition that this amount may be given credit in their relevant CENVAT records. The operative part of the order is reproduced below : "I, thus find that the appellants, were eligible for refund of Rs. 6,80,557/-. Since on both the occasions the amount of duty was paid by debit entries in RG 23A Part-II, I dire....

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....cash. In this the reliance is placed on the decision of the Tribunal in the case of CCE, Rajkot v. M/s. Deepak Vegetable Oil Industries [2001 (127) E.L.T. 817 (T) = 2000 (41) RLT 739 (CEGAT)]. I have considered these submissions. It is observed that the appellants at no stage either before the original authority or before the lower appellate authority had ever contended that their case is for paym....