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2007 (8) TMI 289 - CESTAT, CHENNAIAssessee unit had ceased to function and the factory was closed - They had also surrendered the Central Excise registration certificate - respondents is not in a position to utilize Modvat credit if the refund due to them is allowed by way of credit - assessee had no cenvat account in which refund could be credited, hence assessee could be sanctioned refund by cheque/cash – held that there is no bar against payment of refund originally paid from the cenvat account in cheque/cash
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