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2005 (12) TMI 142 - AT - Central ExciseExtract: .......yment of refund by cheque/cash where original payment of duty was from Modvat/Cenvat account and the assessee ceased to exist as a manufacturing unit and has no Cenvat account in which refund can be credited. Inasmuch as the law on the point is settled, we set aside the impugned order and allow the appeal with consequential relief to the appellant.
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