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    <title>Appellant Entitled to Refund of Unutilized CENVAT Credit Due to Factory Closure, No Opportunity to Use Accumulated Credit.</title>
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    <description>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.</description>
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