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    <title>Appellant Wins Cash Refund for Reversed Cenvat Credit After Factory Closure; Refund Initially Denied by DGCI Officers.</title>
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    <description>Refund claim - cash refund of cenvat credit - whether the appellant are entitled to refund of Cenvat Credit amount in cash when the credit was reversed on the insistence of the DGCI Officers as their factory has now been closed? - Refund allowed - AT</description>
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