https://www.taxtmi.com/caselaws?id=129045 The Court ruled in favor of the petitioner, allowing the refund of Rs.1,56,251. The Commissioner (Appeals) decision overturning the Deputy Commissioner's rejection stood, despite the pending appeal before the Tribunal. The Court deemed the show cause notice unauthorized and ordered its quashing, allowing the petitioner to utilize the refunded amount. If the department succeeds in the Tribunal appeal, the petitioner would need to refund the amount, but the Court did not address the appeal's merits. The petition was allowed, and the show cause notice was quashed and set aside. en-us Mon, 28 Jun 2004 00:00:00 +0530 Mon, 02 Nov 2015 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129045 The Court ruled in favor of the petitioner, allowing the refund of Rs.1,56,251. The Commissioner (Appeals) decision overturning the Deputy Commissioner's rejection stood, despite the pending appeal before the Tribunal. The Court deemed the show cause notice unauthorized and ordered its quashing, allowing the petitioner to utilize the refunded amount. If the department succeeds in the Tribunal appeal, the petitioner would need to refund the amount, but the Court did not address the appeal's merits. The petition was allowed, and the show cause notice was quashed and set aside. Case-Laws Central Excise Mon, 28 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129045