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2017 (6) TMI 931 - AT - Central ExciseRefund of unutilised CENVAT credit - closure of factory - Held that: - the appellant's case is squarely covered by the decision of the Karnataka High Court in the case of Slovak India Trading Co. Pvt. Ltd. [2006 (7) TMI 9 - KARNATAKA HIGH COURT], where it was held that there was no prohibition under Rule 5 of CCR, 2004 to refund the unutilised credit when the factory is closed - appeal allowed - decided in favor of appellant.
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