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2017 (1) TMI 155 - AT - Central ExciseCash refund - amount pre-deposited through cenvat account - refund sought on the ground that the respondent stopped paying the excise duty for the reason that they were availing exemption N/N. 30/2004-CE dt. 9.7.2004, therefore the respondent claimed the refund in cash. The adjudicating authority allowed the refund by way of re-credit in the cenvat account - whether the seeking of refund in cash justified? Held that: - merely by debit in the cenvat account the nature of cenvat credit cannot be changed to cash at the time of sanctioning of refund. Cash refund can be given only in situation where either the assessee has paid the amount in cash or refund is against the export of goods which is not the case here - the refund in cash ordered by the Ld. Commissioner (Appeals) is absolutely without authority of law - appeal allowed - decided in favor of Revenue.
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