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2018 (6) TMI 113 - AT - Central ExciseRefund in cash of amount debited in CENVAT credit account - closure of unit - whether refund can be granted in cash when the assessee unit is closed or otherwise? - Held that:- The issue is no more res integra as the Hon’ble High Court of Rajasthan in the case of Luv Kush Textiles v. Commissioner of Central Excise, Jaipur – II [2017 (5) TMI 1021 - RAJASTHAN HIGH COURT] was considering an identical issue and held that there are no express provisions of Rule 5 in debarring refund of such amount in cash - refund allowed in cash - appeal dismissed - decided against Revenue.
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