https://www.taxtmi.com/caselaws?id=121107 The Tribunal found that the units in question were within the exemption limit for SSI Notification 175/86. Consequently, the show cause notice was deemed unsustainable, and the proceedings were dropped. An amount of Rs. 10,00,000 deposited by one unit was refunded. The Tribunal clarified that its initial order did not grant any relief of refund but remanded the issue for further determination. The refund was sanctioned within three months, and the plea for interest on the refunded amount was rejected. The Tribunal dismissed the application, stating that the applicants did not establish a case for entitlement to interest. en-us Wed, 10 Jan 2007 00:00:00 +0530 Thu, 26 Jul 2012 16:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121107 The Tribunal found that the units in question were within the exemption limit for SSI Notification 175/86. Consequently, the show cause notice was deemed unsustainable, and the proceedings were dropped. An amount of Rs. 10,00,000 deposited by one unit was refunded. The Tribunal clarified that its initial order did not grant any relief of refund but remanded the issue for further determination. The refund was sanctioned within three months, and the plea for interest on the refunded amount was rejected. The Tribunal dismissed the application, stating that the applicants did not establish a case for entitlement to interest. Case-Laws Central Excise Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121107