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    <title>2008 (11) TMI 180 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision to allow a cash refund of Central Excise duty to the respondents, who had closed their factory and surrendered their excise license, in accordance with the Slovak India Trading Co. Pvt. Ltd. case law. The Tribunal rejected the Revenue&#039;s appeal, citing the precedent that refund claims can be made in cash when a company closes its operations or goes out of the modvat scheme.</description>
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    <pubDate>Wed, 26 Nov 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=34126</link>
      <description>The Tribunal upheld the decision to allow a cash refund of Central Excise duty to the respondents, who had closed their factory and surrendered their excise license, in accordance with the Slovak India Trading Co. Pvt. Ltd. case law. The Tribunal rejected the Revenue&#039;s appeal, citing the precedent that refund claims can be made in cash when a company closes its operations or goes out of the modvat scheme.</description>
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      <pubDate>Wed, 26 Nov 2008 00:00:00 +0530</pubDate>
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