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2020 (3) TMI 702 - AT - Central ExciseCash refund of unutilized CENVAT Credit - closure of factory - period April 2011 to October, 2011 - main argument of the appellant is that during the period April, 2011 to October, 2011, since they defaulted in making monthly payment of duty, consequently, Range Superintendent directed them to discharge duty through PLA without utilization of CENVAT Credit. Hence, the entire duty amount was later paid through cash in compliance with the Rule 8(3A) of the Central Excise Rules, 2002. HELD THAT:- There are no merit in the contention of the appellant inasmuch as the present refund claim arose four years after the compliance of the Rule 8(3A) of the Central Excise Rules, 2002 by discharging the duty in cash for which a separate proceeding has been initiated by claiming refund in cash before the adjudicating authority, which on rejection, appeal is pending before the learned Commissioner (Appeals) as claimed by the appellant. The present refund claim in cash arose as the CENVAT Credit amount was lying in balance as on date of closure of the factory. Appeal dismissed.
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