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2005 (8) TMI 273 - CESTAT, BANGALORE
Extract:
.......find that the Tribunal has consistently held that the refund claim is eligible and refund has to be made in cash when the assessee goes out of the Modvat scheme or when the company is closed. In view of these judgments, the impugned order is set aside and the appeal is allowed with consequential relief if any. (Pronounced and dictated in the court)