2016 (8) TMI 700

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..... ice of the authorities special grounds why as an exception to the normal rule of refund of rebate in form of reversal of Cenvat credit, the same should be paid in cash. Had the petitioner built case of delay on part of the Department in deciding the rebate application, due to which in the meantime, the petitioner unit having closed down, the cash refund was justified, we would have examined the ca .....

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..... would be made in the same basis as it was paid. 2. The case of the petitioner is that due to passage of time, petitioner unit has discontinued its manufacturing activity and that therefore, the Cenvat credit is of no further use. Rebate of excise duty paid on exported goods should ordered to be made in cash. 3. We notice that the amount involved is not very large. Further, the petitioner ha .....

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