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2008 (11) TMI 180 - AT - Central ExciseCash refund of unutilized balance of cenvat credit – finished goods involving Central Excise duty of Rs. 1,29,650/- was burnt in fire on 18-3-2003 - goods lost in fire also included 3047 kgs. of goods in process involving duty of Rs. 23,127/- - remission of this amount of duty involved on finished goods destroyed in fire had been allowed. - Claim for refund of Rs.1,46,984/- was filed by the respondents on 2-2-2006 which was disposed of by the Assistant Commissioner, Ludhiana by way of sanction in the form of cenvat credit. The Commissioner (Appeals) accepted the plea of the assessees that they were entitled to refund in cash; hence this appeal by the Revenue – tribunal upheld the order of grant of refund.
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