https://www.taxtmi.com/caselaws?id=114642 The Tribunal granted a stay application filed by the appellants, halting the recovery of refunded amounts totaling Rs. 1,95,396/- and Rs. 1,02,65,254/- without the issuance of show cause notices under Section 28 of the Customs Act. The Tribunal held that recovery should only proceed through a show cause notice and that the Department should not have initiated recovery proceedings until the notice was adjudicated. The appellants were successful in establishing a prima facie case, leading to the stay application being allowed and waiver of pre-deposit for the amounts under recovery. en-us Mon, 18 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 16:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114642 The Tribunal granted a stay application filed by the appellants, halting the recovery of refunded amounts totaling Rs. 1,95,396/- and Rs. 1,02,65,254/- without the issuance of show cause notices under Section 28 of the Customs Act. The Tribunal held that recovery should only proceed through a show cause notice and that the Department should not have initiated recovery proceedings until the notice was adjudicated. The appellants were successful in establishing a prima facie case, leading to the stay application being allowed and waiver of pre-deposit for the amounts under recovery. Case-Laws Customs Mon, 18 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114642