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2009 (1) TMI 623 - AT - Central ExciseExtract: .......no provision either in the Cenvat Credit Rules or in the Central Excise Rules regarding cash refund of unutilized Cenvat credit to an assessee at the time of the surrender of the Central Excise Registration on closure of the unit. I, therefore, find no infirmity in the impugned order. The appeal is dismissed. (Dictated and pronounced in open court)
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