CENVAT credit account amount should be refunded in cash: Bombay HC

Combitic Global Caplet Pvt. Ltd. v. Union of India (Bombay High Court)

The Hon’ble Bombay High Court in the case of Combitic Global Caplet Pvt. Ltd. v. Union of India [Writ Petition No. 729 of 2021 dated June 10, 2024] directed the Revenue Authority to rule the sanctioning authority to refund the amount in the CENVAT credit account in cash instead of crediting it to the CENVAT account.

Facts:

M/s Combitic Global Caplet Pvt. Ltd. (“the Petitioner”) was engaged in the manufacture

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