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TMI Blog2019 (1) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, since refund has been made in cash and not by crediting in the Cenvat Credit account of the appellant, the appellant is not getting additional credit for which it has to pay more in cash and less through CENVAT Credit Account. Thus, in effect, it does not make any difference so far, payment of Central Excise Duty is concerned - refund allowed - appeal allowed - decided in favor of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008-CE dated 14/08/2008 under Serial No. 91A, against Project Authority Certificates, backed by undertaking furnished/issued by an officer not below the rank of Deputy Secretary, Ministry of Power, Govt. of India. Such documents are required to be submitted before clearance of goods. 2. A Show Cause Notice dated 22/07/2014 was issued for recovery of refund of ₹ 1,82,901/- along with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the Appellant Company submits that after Post-Audit verification of the refund of ₹ 1,82,901/- , the Department observed that the refund which were earlier paid by cheque, should not have been paid in cash since original payment/reversal of credit was made from Cenvat Credit account. Hence, the Department raised one Show Cause Cum Demand Notice and simultaneously filed an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Authority. 7. Heard both sides and perused the appeal records. 8. I find that in the facts and circumstances of the present case, since refund has been made in cash and not by crediting in the Cenvat Credit account of the appellant, the appellant is not getting additional credit for which it has to pay more in cash and less through CENVAT Credit Account. Thus, in effect, it does not mak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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