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2022 (11) TMI 96 - CESTAT MUMBAIRefund of Cenvat Credit lying unutilized in the books of account - refund sought on the ground that the factory of the appellant was closed down and there was no occasion or scope to utilize such accumulated Cenvat Credit for payments of Central Excise duty on the excisable goods manufactured by them - HELD THAT:- Against the outstanding demand of Rs.51,86,838/- confirmed as interest liability, the refund amount sanctioned by the Department was appropriated against such liability. On perusal of the case records and documents submitted by the appellants today at the time of hearing of appeal, it is found that the interest demands has already been settled under the SVLDRS-4, 2019 and consequent upon settlement of dispute, the appeal filed by the appellant before the Tribunal was also dismissed as deemed withdrawal. On perusal of SVLDRS-4 submitted by the appellant, wherein the department has confirmed that the outstanding liability has already been settled under such scheme. Since there is no liability of making any payments towards the adjudged Government dues as on date, there is no question of any appropriation of the sanctioned refund amount against any liability as mentioned in the adjudication order dated 03.11.2017. The appeal filed by the appellant is allowed, with the direction that the appellant should be entitled for grant of refund for an amount of Rs.35,23,640/-.
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