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2006 (2) TMI 162 - CESTAT, NEW DELHIThe respondent-assessee deposited Rs. 7 Lakh (Rs. 5 Lakh by way of cash and Rs. 2 Lakh by way of reversal of Modvat Credit). Ultimately, the dispute got settled and it was found that the assessee had paid Rs. 1,10,478/- in excess. It is being pointed out that the appellant had stopped manufacturing and has also surrendered excise registration. Since the appellants are not in a position to utilise the credit already lying in their Cenvat Account - refund is allowed in cash
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