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2010 (8) TMI 330 - AT - Central ExciseRefund – Cash refund of duty paid from Cenvat Credit account - factory had closed down and the registration certificate had been surrendered - no prohibition either in the Central Excise Act and in the Rules made thereunder that refund of duty paid through Cenvat credit account cannot be made in cash - Section 11B of Central Excise Act, 1944 providing for refund of duty does not make any distinction between the duty paid in cash i.e. through PLA and the duty paid through Cenvat Credit account - no dispute about the fact that when the duty was paid through Cenvat credit account, the unit was functioning and by the time the matter was decided by the Tribunal partly in the favour of the respondent, which resulted in refund and the refund was sanctioned, the unit had closed down and even the registration certificate had been surrendered – no merit in the Revenue's appeal – Appeal dismissed
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