Refund of unutilized Cenvat Credit - Credit was accumulated due to disproportionate rate of duty on...

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. .....

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