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2016 (8) TMI 700 - GUJARAT HIGH COURTRefund of rebate - in the form of cash rather than reversal of Cenvat credit - Petitioner unit has discontinued its manufacturing activity and that therefore, the Cenvat credit is of no further use - Held that:- the petitioner had not made any detailed submissions bringing it to the notice of the authorities special grounds why as an exception to the normal rule of refund of rebate in form of reversal of Cenvat credit, the same should be paid in cash. Had the petitioner built case of delay on part of the Department in deciding the rebate application, due to which in the meantime, the petitioner unit having closed down, the cash refund was justified, we would have examined the case further on light of the submissions of the Counsel for the petitioner that Rule 5B of the Cenvat Credit Rules, 2004, though does not specifically provide for it, also does not prohibit it. Decided against the petitioner
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