2006 (4) TMI 277

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..... SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The lower appellate authority has allowed the refund but has held that the amount of Rs. 8,41,043/- cannot be refunded in cash to the appellants but has to be credited to their RG 23A account, since the amount was paid by debit from the RG 23A account in November, 2000 after surrendering the .....

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..... the credit, refund thereof is allowed as incentive to exporter. (iii) CCE, Bhopal v. Bombay Burmah Trading Corpn. Ltd. - 2005 (190) E.L.T. 40 (Tri-Del.). It has been held in this case that since Section 11B of Central Excise Act, 1944 contains no bar against payment of refund by cash/cheque in cases where original payment of duty was from Modvat/Cenvat account refund by cash/cheque can be allo .....

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