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2019 (5) TMI 1404 - AT - Central ExciseRefund of unutilized CENVAT Credit - closure of factory - rejection on the ground that the claim is not admissible on merits in terms of Section 11-B of Central Excise Act, 1944 read with rule-5 of Cenvat Credit Rules, 2004 as the refund is available only in case of export of final products or intermediates without payment of duty under bond or letter of undertaking - HELD THAT:- The appellant factory was closed down its production activity since October 2015 and they were filing NIL return. The jurisdictional Superintendent has also certified that since October 2015, there is no production and the appellants are filing NIL return - The Appellate Commissioner should have considered the above facts and should have applied the reasoning that when there is no production and the Appellants have sold/ cleared the machinery and capital goods itself that means that they have closed down their production and the factory is lying closed. The appellant’s are eligible for refund of accumulated amount of modvat / cenvat credit - appeal allowed - decided in favor of appellant.
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