2005 (6) TMI 155

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....he correctness of the impugned order vide which the Commissioner (Appeals) has allowed the refund in cash to the respondents. 2. I have heard both the sides. Ld. DR has contended that the refund of the Cenvat amount could only be allowed in that very account and not in cash to the respondents, therefore, the impugned order deserves to be modified. But keeping in view the facts and circumstances....

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.... authority partly allowed the claim in cash, by cheque and partly through the Cenvat. 3. The respondents thereafter disputed the correctness of the part of that order of adjudicating authority before the Commissioner (Appeals) on the ground that since they are availing the exemption under Notification No. 50/2003 dated 10-6-2003, they would not be in a position to utilise the credit in Cenvat a....