Central Excise - Rufund in cash or by way of Cenvat Credit - area based exemption - There is no justification for allowing the refund by way of credit to the cenvat credit account, which is not even being maintained by the appellant - Tri

Central Excise - Rufund in cash or by way of Cenvat Credit - area based exemption - There is no justification for allowing the refund by way of credit to the cenvat credit account, which is not even being maintained by the appellant - Tri....................