Tribunal Orders Cash Refund of Duty Paid via Cenvat Credit After Unit Closure and Certificate Surrender.

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....Refund - when the duty was paid through Cenvat credit account, the unit was functioning and by the time the matter was decided by the Tribunal partly in the favour of the respondent, which resulted in refund and the refund was sanctioned - the unit had closed down and even the registration certificate had been surrendered - refund allowed in cash - AT....