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2019 (2) TMI 1843 - AT - Central ExciseCash refund of unutilized CENVAT credit - closure of factory - denial of credit on the ground that the refund of unutilised credit is not admissible to the appellant by way of granting cash refund under the provisions of Rule 17 of Chewing Tobacco and Unmanufactured Tobacco Packing Machine Rules 2010 - HELD THAT:- Issue decided in appellant own case M/S SHREE FLAVOURS LLP VERSUS CCE, DELHI [2019 (1) TMI 968 - CESTAT NEW DELHI] where it was held that the appellant is entitled to refund of the Cenvat credit lying unutilised at the time of closure of their factory. The appellants are entitled to cash refund of the Cenvat credit lying unutilised at the time of closure of their factory - Appeal allowed - decided in favor of appellant.
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