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You wont be able to do that. What you can do is put the junction box directly under the unit in the back of a cabinet. Then you can run non metallic sheathed cable between the boxes.
The reason for this is because there will be so much heat - it will melt the wire nutted connections and cause a dead short. Plus it violates the access rule for junction boxes. Thus being able to inspect the connections and manipulate the wiring if needed.
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What the manufacturers specs state do not always follow the electrical code. Its because of this they state in their disclaimer to check with the applicable electrical codes. Now if this is the type that can be pulled out easily to be able to gain access to the junction box for inspection and manipulation, then yes you can do it. But if this is a permanent install - one where its cannot be pulled out easily, the juction box must be located where you can easliy gain access to it, such as under the counter.
Now if you do mount the j-box directly behind the unit, you will have to run metallic sheathed cable from box to box.