2016 (7) TMI 83

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., AR ORDER After hearing the parties, 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 decis....