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    <title>2018 (8) TMI 794 - GUJARAT HIGH COURT</title>
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    <description>The appeal was dismissed by the court as it found no substantial question of law arising from the issues raised by the appellant. The court noted that previous tribunal decisions and judgments by higher courts had settled the matter in favor of allowing a refund of unutilized Cenvat Credit to dealers upon closure of a factory, despite the appellant&#039;s challenge to the reliance on previous tribunal decisions. The court upheld the Tribunal&#039;s decision to allow the refund based on the established legal precedents.</description>
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      <description>The appeal was dismissed by the court as it found no substantial question of law arising from the issues raised by the appellant. The court noted that previous tribunal decisions and judgments by higher courts had settled the matter in favor of allowing a refund of unutilized Cenvat Credit to dealers upon closure of a factory, despite the appellant&#039;s challenge to the reliance on previous tribunal decisions. The court upheld the Tribunal&#039;s decision to allow the refund based on the established legal precedents.</description>
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