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2019 (12) TMI 390 - AT - Central ExciseCash Refund of unutilized amount of CENVAT Credit - closure of manufacturing activities - Section 11B of CEA, 1944 - HELD THAT:- The order of the Hon'ble Supreme Court in the case of UNION OF INDIA VERSUS SLOVAK INDIA TRADING CO. PVT. LTD. [2007 (1) TMI 556 - SC ORDER] cannot be read as a declaration of law since SLP was dismissed leaving the question of law open and the same has been answered by it holding that refund is not permissible under Section 11B and Section 11B(2) where CENVAT credit could not be utilised due to closer of manufacturing activities. Credit cannot be allowed - appeal dismissed - decided against appellant.
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