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2017 (2) TMI 974 - AT - Central ExciseRefund claim - availing area based exemption - the respondent has opted to avail exemption under N/N. 50/03-CE dated 10.6.2003 and is not in a position to utilize the cenvat account - whether the respondent is entitled to take refund in cash or not? - Held that: - reliance placed in the case of Bombay Burmah Trading Corpn.Ltd. [2008 (3) TMI 12 - Supreme court] wherein this Tribunal has held that there is no bar on payment of refund by way of cheque/cash in case the assessee ceases to exist as a manufacturing unit and has no cenvat account into which refund can be credited - the respondent is entitled for refund by way of cash - appeal dismissed - decided against Revenue.
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