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2016 (12) TMI 528 - AT - Central ExciseUnjust enrichment - duty paid twice initially on 31.03.1999 and later between 05.07.1999 to 15.07.1999 - refund allowed by way of credit in the Cenvat account - whether the refund allowed by way of credit in CENVAT account justified or the refund should have been made in cash? - Held that: - reliance placed on the decision of the case of Gauri Plasticulture (P) Ltd Vs CCE Indore [2006 (8) TMI 225 - CESTAT, MUMBAI], where similar issue was decided and it was held that When right to refund does not accrue under law, claim thereof is inconceivable - it is very much clear that the refund cannot be allowed in cash. I do not find any discrepancy in the impugned order. Consequently, the impugned order is upheld and the appeal, being devoid of merit, is dismissed - decided against appellant-assessee.
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