Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (4) TMI 175 - AT - Central Excise
Extract:
.......to the respondents in cash. 3. I find no infirmity in the above view of the Commissioner (Appeals). If the respondents is not able to utilise the credit, the very basis of the refund is defeated, in which case the amount is to be given to him in cash. 4. In view of the foregoing, I do not find any merits in the Revenue s appeal and reject the same.