https://www.taxtmi.com/caselaws?id=122771 Accumulated Cenvat credit refund under Rule 5 of the Cenvat Credit Rules, 2002 is a substantive entitlement where adjustment of credit is not possible, and the existence of dutiable clearances or PLA payments does not by itself justify denial of refund on the facts discussed. Recovery of a refund already sanctioned must proceed under Section 11A of the Central Excise Act, 1944 through a valid show cause notice; it cannot be sustained merely by review or appeal against the sanction order. The commentary concludes that denial of refund on the stated ground was unsustainable and that recovery without notice was not legally maintainable. en-us Fri, 24 Aug 2007 00:00:00 +0530 Fri, 29 Sep 2017 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122771 Accumulated Cenvat credit refund under Rule 5 of the Cenvat Credit Rules, 2002 is a substantive entitlement where adjustment of credit is not possible, and the existence of dutiable clearances or PLA payments does not by itself justify denial of refund on the facts discussed. Recovery of a refund already sanctioned must proceed under Section 11A of the Central Excise Act, 1944 through a valid show cause notice; it cannot be sustained merely by review or appeal against the sanction order. The commentary concludes that denial of refund on the stated ground was unsustainable and that recovery without notice was not legally maintainable. Case-Laws Central Excise Fri, 24 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122771