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2018 (7) TMI 424 - AT - Central ExciseRefund of duty paid in cash - appellant not in the position to utilize the Credit as the factory was closed - rejection of refund on the ground of non-availability of TR-6 challan - threshold limit of SSI exemption crossed and the duty was paid - Held that:- It is not disputed that the duty was paid by TR-6 Challan in cash and as such even if the original copy of the same is not available with the appellant, the said fact cannot be adopted as a reason for denial of refund to the assessee. The refund of excess accumulated credit, at the time of closure of the factory, is not permissible under any rule or section of the Rules or the Act, but the appellant had been contesting about the availability of the credit right from the beginning, when they discharged their duty liability in cash. As such, instead of paying duty in cash, the same was payable by way of utilization of credit and would have been paid by using such credit. In such a scenario duty already paid in cash is required to be returned back to the appellant and the same is required to be neutralized against the credit made available to the appellant. Refund allowed to the extend of credit that could have been utilized.
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