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2017 (12) TMI 1160 - AT - Central ExciseRefund of unutilized CENVAT credit - rejection on the ground that the refund of credit is admissible only in case where the goods has been exported and that such refund claim has to be filed alongwith proof of due exportation and relevant extract of the records maintained under the said rule or deemed credit register maintained in respect of the textile fabrics - Held that: - reliance placed in the case of COMMISSIONER OF C. EX., NASIK Versus JAIN VANGUARD POLYBUTLENE LTD. [2010 (6) TMI 171 - BOMBAY HIGH COURT], where it was held that High Court in present case cannot take different view from the Union of India v. Slovak India Trading Co. Pvt. Ltd. [2006 -TMI - 606 - HIGH COURT OF KARNATAKA (BANGALORE)], as approved by the Supreme Court, where The Tribunal, in our view, is fully justified in ordering refund particularly in the light of the closure of the factory and in the light of the assessee coming out of the Modvat Scheme. Appellants are eligible to the refund claim filed by them - appeal allowed - decided in favor of appellant.
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