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2009 (7) TMI 1134 - AT - Central ExciseRefund in cash - unutilised CENVAT credit - closure of factory - Held that: - The Tribunal in the case of DCM Fabrics [2008 (11) TMI 525 - CESTAT, ,NEW DELHI] following the decision of the Hon’ble Karnataka High Court in the case of UOI v. Slovak India Trading Co. Pvt. Ltd., [2006 (7) TMI 9 - KARNATAKA HIGH COURT] held that the assessee’s factory is closed and surrendered their central excise registration and the CENVAT credit would be refunded in cash - refund allowed - appeal dismissed - decided against Revenue.
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