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2018 (10) TMI 631 - AT - Central ExciseAppropriation of refund sanctioned against the outstanding interest amounts - finalization of provisional assessment - whether the sanctioned refunds have to be made in cash or in RG 23A Part-II as credit? - Held that:- On being questioned learned Advocate fairly agrees that such duties were originally paid out of the credit account only and not in cash. He has further fairly agreed that the appellant is in a position to use the said credited amount for payment of duties in future. If that be so, I really fail to understand the appellant’s contention to receive refunded amounts in cash. The duties having been paid out of the credit amount has to be refunded to the credit account only and cannot be allowed to be refunded in cash - appeal disposed off.
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