2015 (2) TMI 131

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....ri R.K. Mishra, DR, for the Respondent. ORDER The appellant is engaged in the manufacture of various excisable products falling under Chapter 72 of Central Excise tariff. During the period 2006-2007 to 2009-2010, they sometime discharged the duty out of Cenvat credit account and sometime by way of depositing cash or out of PLA. Their factory was ultimately closed in the year 2009 and they su....

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....ead of paying the same in cash, the entire balance Cenvat credit accordingly would have been wiped out and there would have been no balance of the credit. As such, they submitted that in an essence they are seeking the refund of duty paid in cash. 4. The above contention of the appellant was not considered by the lower authorities who rejected the refund claim. Hence, the present appeal. ....

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....hould be adjusted against the available credit at the time of closure of the factory. 7. First of all, we are not aware as to whether such credit was also available at the relevant time when the appellants made the payment in cash. Secondly, the appellants having made the payments in cash without any protest, even when there was credit available at the relevant time, cannot be allowed to t....