2005 (8) TMI 273

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....ppeals) order No. 58/2004-C.E., dated 28-5-2004 rejecting the refund claim of Rs. 4,15,057/- with regard to the unutilized Cenvat credit in their account as on the date of closure of their factory. The Commissioner (Appeals) has taken a view that there is no provision under Rule 5 of the Cenvat Rules to grant cash refund. The learned Counsel submits that the order is not legal and proper for the r....