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2018 (1) TMI 366 - AT - Central ExciseRefund claim - reversal of CENVAT credit under protest - Held that: - As respondent had reversed the Cenvat credit under protest and the same could not utilised by them due to the reason that proceedings were going on against them and before the concluding of the proceedings, their factory was closed. In that circumstances, whatever duty has been paid by the respondent by reversal of Cenvat credit is required to be refunded to the respondent in cash as the same was not recoverable from the respondent at all - Appeal dismissed - decided against Revenue.
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