2019 (10) TMI 585

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..... Vyas, Adv. Present For the Respondent : Shri L. Patra, Asst. Commr. (AR) ORDER The issue involved in the present case, is that whether the appellant is entitled for cash refund of accumulated CENVAT Credit under Rule 5 of the Cenvat Credit Rules, 2002 lying unutilized due to closure of the factory. 2. Shri S.J. Vyas, Ld. Counsel appearing on behalf of the appellant submits that subse....