https://www.taxtmi.com/caselaws?id=121782 The Tribunal allowed the appeal by the appellant, ruling that the cash refund already paid could not be recovered. The Commissioner (Appeals) was deemed correct in stating the Original Authority lacked power to review and grant the refund without due process. The Department's appeal against the refund lacked merit as no show cause notice for recovery was issued. The decision hinged on the legal validity of the Commissioner (Appeals)'s position on procedural requirements for cash refunds. en-us Mon, 04 Jun 2007 00:00:00 +0530 Mon, 06 Aug 2012 12:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121782 The Tribunal allowed the appeal by the appellant, ruling that the cash refund already paid could not be recovered. The Commissioner (Appeals) was deemed correct in stating the Original Authority lacked power to review and grant the refund without due process. The Department's appeal against the refund lacked merit as no show cause notice for recovery was issued. The decision hinged on the legal validity of the Commissioner (Appeals)'s position on procedural requirements for cash refunds. Case-Laws Central Excise Mon, 04 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121782