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2016 (7) TMI 83 - CESTAT CHANDIGARH

2016 (7) TMI 83 - CESTAT CHANDIGARH - TMI - Cash refund - duty remained unutilized in their cenvat credit account at the time of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004 - Held that:- The appellant is entitled to claim cash refund of unutilized amount of credit lying in their cenvat credit account at the time of closure of their factory on 31.10.2010 under Rule 5 of Cenvat Credit Rules, 2004 as relying on case of Union of India vs. Slovak Trading Co. Pvt. Ltd. (2006 (7) T .....

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is entitled to claim cash refund of duty remained unutilized in their cenvat credit account at the time of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004. 2. Heard both sides and considered the submissions. 3. The issue squarely covered by the decision of Hon ble Karnataka High Court in the case of Union of India vs. Slovak Trading Co. Pvt. Ltd. - 2006 (201) EL& 559 (Kar.) which has been followed by this Tribunal in the case of Ganpati Metals - 2015 (322) ELT 730 (Tri.) Wh .....

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