Dealer Can Claim Refund of Unutilized Cenvat Credit After Surrendering Central Excise Registration Due to Duty Disparity.

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Full Text of the Document

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....Refund of unutilized Cenvat Credit - Credit was accumulated due to disproportionate rate of duty on inputs and final products availed at the time of surrender of Central Excise Registration. - dealer shall be entitled to the refund of unutilized Cenvat Credit on closure of factory.....