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2017 (4) TMI 985 - AT - Central ExciseRefund claim - amount paid under protest - The reason for rejection of such refund in the impugned order is that the appellant would not be eligible for taking the credit on inputs; once, it has been held that the final products are not liable to payment of Excise duty - Held that: - It is settled law that there is no prohibition under CEA, 1944 or the rules made there-under for cash refund of duty paid by utilization of Modvat/Cenvat credit. Section 11B of the CEA does not make any distinction between duty paid in cash and that by utilization of credit - In view of the fact that the appellant is not in a position to utilize the credit, the refund is to be paid in cash - refund allowed - appeal allowed - decided in favor of appellant.
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