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    <title>High Court Rules in Favor of Company Seeking CENVAT Credit Refund Post-Closure, Citing Rule-5 Non-Applicability.</title>
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    <description>Refund of unutilized CENVAT credit - suspension of manufacturing operations - there was no manufacture in the light of the closure of the company, Rule-5 of the Cenvat Credit Rules would not be available for the purpose of rejecting the claim for refund - HC</description>
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