Commr. Of Cus. And C. Ex. vs Bombay Burmah Trading Corpn. Ltd. on 2 August, 2005
4. Learned Departmental Representative has placed before us the decision of this Tribunal in the case of Smithkline Beechem Consumer Healthcare Ltd. v. CCE, Bangalore, 2001 (127) E.L.T. 64 and Rollatainers Ltd. v. CCE, Jaipur, in support of Revenue's contention. The learned Counsel for the Appellant contends that Section 11B of the Act, under which the refund has been sanctioned, contains no bar against payment of refund amounts by cheque/cash in cases where original payment of duty was from the Modvat/Cenvat account.