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2019 (1) TMI 58 - AT - Central ExciseRefund of un-utilized Cenvat Credit lying balance on closure of factory - Held that:- It was held in the case of Gauri Plasticulture [2006 (8) TMI 225 - CESTAT, MUMBAI] that whenever assessee was unable to utilize the credit on account of objection raised by the Department and paid duty in cash, they would be entitled to refund of credit in cash - decided in favour of assessee - appeal dismissed - decided against Revenue.
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