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2022 (5) TMI 748 - AT - Central ExciseRefund of accumulated CENVAT Credit - accumulated credit at the time of closure of unit of the assessee - HELD THAT:- In SHRI VITTHALSAI SSK LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, NAGPUR [2019 (12) TMI 390 - CESTAT MUMBAI], the Tribunal had also rejected such claim for refund of credit that had accumulated in an undertaking taken over by the assessee themselves in the past. Refund cannot be granted - there is no merit in the grounds set out by the appellant for setting aside the order of the first appellate authority. Accordingly, the appeals are dismissed.
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