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2016 (11) TMI 631 - AT - Central ExciseRefund pertaining to the excise duty paid in excess of final product - Held that: - refund claim for cash refund rejected on the ground that when the refund sanctioned to the appellants, the appellants had not surrendered their central excise registration. It records that the manufacturing activity had just stooped but the finished goods/parts/components manufactured at that time were lying in the unit and were being cleared on payment of duty. We find that the ability of the appellants to utilize the cenvat credit has not been challenged on facts. Reliance placed on the decision of the case of Alampally Brothers Ltd. vs. CCE, Cochin [2005 (5) TMI 200 - CESTAT, BANGALORE] where it was held that where the appellant is not a position to utilized the credit, the refund should be given in cash Appeal allowed - decided in favor of appellant.
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