2005 (10) TMI 157

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....refund of duty of Rs. 2,07,099/- which had been paid from Cenvat account. They only permitted the party to take credit of the above amount in their Cenvat account. The present appeal filed by the party is for cash refund of the above amount. 2. After examining the records and hearing both sides, I find that the assessee's factory was closed on 1-4-2003, a fact noted by the lower appellate....

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....T. 90 (Tri.- Mumbai). In the above cases, for one or other reason, the assessees were not in a position to utilize Modvat/Cenvat credit. The view consistently taken by this Tribunal in the above cases seems to be that, where it is impossible for a claimant of cash refund of duty paid from Modvat/Cenvat account, to utilize any credit allowed in lieu of cash refund, the claimant is entitled to ca....