2008 (11) TMI 525

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..... ny is closed, refund claim can be made in cash - In the present case, the appellants have closed factory and surrendered their excise license - cash refund is admissible to the appellants - appeal allowed. - E/1981/2006-SM - 1566/2008-SM(BR)(PB) - Dated:- 26-11-2008 - Ms. Jyoti Balasundaram, J. REPRESENTED BY : Ms. Asmita Nayak, Advocate, for the Appellant. Shri R.K. Saini, DR, for the .....

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..... remanded to the adjudicating authority who vide his order dated 11-7-2005 sanctioned claim of Rs. 81,920/- out of which Rs. 79,532/- was allowed as Cenvat credit and the remaining amount of Rs. 2388/- was paid in cash to them. Hence, this appeal against the refund by way of Cenvat credit. 2. I have heard both sides and perused the records. The issue in dispute as to whether the appellants are e .....

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