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2017 (3) TMI 1440 - AT - Central ExciseCash refund - unutilized CENVAT credit - N/N. 50/2005-CE dated 10.06.2003 - Held that: - the similar issue came up before this Tribunal in the case of M/s Max Power Infosystems [2017 (1) TMI 1185 - CESTAT CHANDIGARH], where reliance was placed in the case of APCO Pharma Ltd. [2011 (10) TMI 38 - UTTARAKHAND HIGH COURT], where it was held that in a situation where the assessee is not in a position to utilize the Cenvat Credit Account, the refund claim is to be given in cash - refund allowed in cash - appeal dismissed - decided against Revenue.
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