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2019 (7) TMI 492 - HC - Central ExciseCash refund - assessee is unable to utilize credit on inputs - clause (c) to the proviso to section 11B(2) of the Central Excise Act, 1944 - HELD THAT:- The issue decided in the case of M/S. GAURI PLASTICULTURE P. LTD., BOMBAY DYEING & MANUFACTURING CO. LTD., M/S. SIMPLEX MILLS CO. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, INDORE, THE COMMISSIONER OF CENTRAL EXCISE, MUMBAI IV, THE UNION OF INDIA THROUGH THE COMMISSIONER OF CENTRAL EXCISE MUMBAI I [2019 (6) TMI 820 - BOMBAY HIGH COURT] where it was held that the transitional provision does not enable us to hold that the amount of un-utilised Cenvat Credit can be refunded in cash. The substantial question of law is answered in the negative i.e. in favour of the Appellant-Revenue and against the Respondent-Assessee - appeal allowed.
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