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2018 (5) TMI 1509 - AT - Central ExciseCash Refund - whether the appellant are entitled to cash refund of ₹ 4,00,000/-, which was allowed by the adjudicating authority in the form of CENVAT Credit? - Held that: - Larger Bench of this Tribunal in the case of Steel Strips vs CCE, Ludhiana [2011 (5) TMI 111 - CESTAT, NEW DELHI], submits that CENVAT Credit in cash cannot be allowed except the circumstances laid down under the CENVAT Credit Rules, 2004 - cash refund cannot be allowed - appeal dismissed - decided against appellant.
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