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2016 (11) TMI 147 - AT - Central ExciseRefund claim in cash - MS pipes for use in irrigation - Rule 5 of the Cenvat Credit Rules - sanction of refund to the appellant and direction to take recredit of the same in the cenvat account and sanctioned partial amount in cash which was paid in PLA - Held that: - reliance placed in the decision of Gauri Plasticulture (P) Ltd. vs. CCE [2006 (8) TMI 225 - CESTAT, MUMBAI] where it was held that if the said refund is granted to the appellants by way of cash, the same would amount to making him unjustifiable enrich. It is well settled principles of law that what cannot be done directly should not be allowed to be done indirectly. On surrendering of their licence, the appellants was not allowed to claim the refund of the unutilized credit in the Modvat account, the same would have lapsed. As such, utilization of the same towards payment of disputed demand of duty, after surrendering of their registration, has not led to a situation where the assessee was compelled not to use the credit for regular clearances and had to make payment from PLA. As such, in this case we find that the refund in cash is not to be allowed. The appellant had paid more amount through PLA then the utilization of cenvat credit - appellant eligible to get the amount of refund in cash - appeal allowed - decided in favor of appellant.
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