TMI BlogRefund of unutilized CENVAT Credit - closure of factory - Appellant were eligible for refund of the...Refund of unutilized CENVAT Credit - closure of factory - Appellant were eligible for refund of the accumulated cenvat credit as once the factory is closed, there is no place for utilizing accumulated cenvat credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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