Court allows appeals due to failure to issue show cause notice for denying Cenvat credit and refund claims under Notification No.5/2006.

The appeals were allowed by the court as no show cause notice was issued to deny Cenvat credit, leading to the denial of refund claims under Notification No.5/2006. The impugned orders were set aside, and the appellants were granted consequential relief.

---

---

The appellants filed appeals against denied refund claims under Notification No.5/2006. No show cause notice was issued to deny Cenvat credit, so refund claim cannot be denied. Impugned orders set aside, appeals allowed with consequential relief.

---