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2013 (8) TMI 771 - AT - Central ExciseRefund Claim of Differential Amount by way of CENVAT credit - Whether the refund of duty initially paid through Cenvat credit account can be made in cash in a situation when by the time the duty amount had become refundable, the assessee’s factory had closed down and the registration certificate had been surrendered - Held that:- lower authorities were directed to refund the amount in cash to the appellant-assessee as the factory was closed – following the judgement of COMMISSIONER OF C. EX., JALANDHAR Versus KOCHAR SUNG-UP ACRYLIC LTD [2010 (8) TMI 330 - CESTAT, NEW DELHI] - There was 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 – assessee is eligible to receive the refund in cash - Decided in favor of assesse.
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