https://www.taxtmi.com/caselaws?id=155280 The Tribunal upheld the Original Authority's decision to recover Rs. 12,21,097/- as erroneous refund of Cenvat credit on inputs for export, ruling in favor of the Department's contention that the refund should be limited to the Cenvat credit attributable to inputs as per SION norms. The Tribunal found in favor of the applicant in the dispute over excess use of inputs beyond SION norms, noting that SION norms are guidelines and that the applicant provided evidence of actual excess use of inputs. The Tribunal waived the pre-deposit of dues and stayed the recovery pending appeal resolution. en-us Mon, 06 Apr 2009 00:00:00 +0530 Mon, 02 Sep 2013 18:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155280 The Tribunal upheld the Original Authority's decision to recover Rs. 12,21,097/- as erroneous refund of Cenvat credit on inputs for export, ruling in favor of the Department's contention that the refund should be limited to the Cenvat credit attributable to inputs as per SION norms. The Tribunal found in favor of the applicant in the dispute over excess use of inputs beyond SION norms, noting that SION norms are guidelines and that the applicant provided evidence of actual excess use of inputs. The Tribunal waived the pre-deposit of dues and stayed the recovery pending appeal resolution. Case-Laws Central Excise Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155280