CENVAT Credit Refund Denied for Closed Manufacturing Units u/ss 11B and 11B(2) of Central Excise Laws.

Cash Refund of unutilized amount of CENVAT Credit - closure of manufacturing activities - refund is not permissible under Section 11B and Section 11B(2) where CENVAT credit could not be utilised due to closer of manufacturing activities. .....

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