2016 (7) TMI 83

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....s, the following issue has been framed : "Whether the appellant is entitled to claim cash refund of duty remained unutilized in their cenvat credit account at the time of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004." 2.  Heard both sides and considered the submissions. 3.  The issue squarely covered by the decision of Hon'ble Karnataka High Court in the case of U....