Refund - when the duty was paid through Cenvat credit account, ...
Case Laws Central Excise
August 29, 2013
Refund - when the duty was paid through Cenvat credit account, the unit was functioning and by the time the matter was decided by the Tribunal partly in the favour of the respondent, which resulted in refund and the refund was sanctioned - the unit had closed down and even the registration certificate had been surrendered - refund allowed in cash - AT
View Source