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2016 (7) TMI 83 - AT - Central ExciseCash refund - duty remained unutilized in their cenvat credit account at the time of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004 - Held that:- The appellant is entitled to claim cash refund of unutilized amount of credit lying in their cenvat credit account at the time of closure of their factory on 31.10.2010 under Rule 5 of Cenvat Credit Rules, 2004 as relying on case of Union of India vs. Slovak Trading Co. Pvt. Ltd. (2006 (7) TMI 9 - KARNATAKA HIGH COURT ) wherein held that the respondent is entitled to get refund lying unutilized in their Cenvat credit account on the closure of their factory - Decided in favour of assessee .
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