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2011 (6) TMI 530 - AT - Central ExciseRefund of pre-deposit in cash – Held that:- appellant is not having their CENVAT credit account as they have opted out from Modvat scheme on 09.07.2004, therefore, appellant is entitled for refund of pre-deposit in cash. Appeal is allowed. - Ashok ARC (2005 - TMI - 47537 - HIGH COURT OF JHARKHAND AT RANCHI - Central Excise)]
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