2009 (6) TMI 790

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....i T. Tiju, JDR, for the Respondent. [Order]. -  After examining the records and hearing both sides, I find that the short question arising for consideration in this case is whether a claim for refund of unutilized CENVAT Credit availed by the assessee under Rule 5 of the Cenvat Credit Rules, 2004 is liable to be allowed on the ground of closure of their factory. Identical issue arose be....