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2017 (12) TMI 10 - AT - Central ExciseRefund claim - cash refund of cenvat credit - whether the appellant are entitled to refund of Cenvat Credit amount in cash when the credit was reversed on the insistence of the DGCI Officers as their factory has now been closed? - Held that: - it has been held in similar circumstances by the Larger Bench of this Tribunal in the case of Steep Strips vs CCE Ludhiana [2011 (5) TMI 111 - CESTAT, NEW DELHI] that cash refund cannot be allowed in absence of express provision in the statute for allowing such refund - appeal dismissed - decided against appellant.
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