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2018 (5) TMI 1501 - AT - Central ExciseCash Refund - closure of unit - whether the appellants are entitled to cash refund of accumulated Cenvat Credit lying in their Books of Accounts on the date of closure of their unit? - Held that: - the issue of admissibility of cash refund of accumulated credit u/r 5 of CCR, 2004 has been settled by the by the Larger Bench of this Tribunal in Steel Strips case [2011 (5) TMI 111 - CESTAT, NEW DELHI] - out of the total cash refund amount of ₹ 5.54,318/-, it is claimed that certain amount of credit claimed to be attributable to export of the goods, hence eligible to refund. To ascertain the quantum of cash refund due to export of goods, the matter needs to be remanded to the Adjudicating Authority and also to examine the eligibility of the said refund - appeal allowed by way of remand.
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