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2017 (10) TMI 130 - AT - Central ExciseRefund in cash - N/N. 39/2001-CE dated 31/07/2011 - Held that: - the law clearly lays down the person availing benefit of N/N. 39/2001-CE will utilize the Cenvat Credit only for domestic clearances and if after utilizing the entire credit for such domestic clearances if any duty is paid in cash, the same will be refunded to the manufacturer - In the instant case, the appellants have exhausted their Cenvat Credit on export under rebate in violation of N/N. 19/2004-CE (NT) as amended by N/N.37/2007. Consequently, since the appellants utilized most of their credit available in rebate, they ended up paying part of the duty in cash, for which they have filed the refund claim - no refund in cash allowed - appeal dismissed - decided against appellant.
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