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2019 (5) TMI 1804 - AT - Central ExciseRefund of unutilized Cenvat credit - closure of business - rejection on the ground that there is no provision for refund of Cenvat credit lying in their Cenvat credit account unutilized on closure of the business - HELD THAT:- Considering the fact that the similar issue came before this Tribunal in the case of M/S. SHREE KRISHNA PAPER MILLS AND IND. LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE AND ST., GURGAON [2018 (4) TMI 1155 - CESTAT CHANDIGARH] where it was held that At no stage, it has been questioned to the appellant that for denial of Cenvat credit which are not entitled to them. Moreover, the Revenue collected the duty from the appellant. Although the Revenue was of the view that activity undertaken by the appellant does not amount to manufacture. At the stage of filing of refund claim, Revenue cannot correct their wrong doings. Appeal allowed - decided in favor of appellant.
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