https://www.taxtmi.com/caselaws?id=155379 The Tribunal allowed the appeal, upholding the appellant's entitlement to Cenvat credit for goods not exported due to an accident during transit. It emphasized the need for procedural compliance, including obtaining approval for refunds, and ruled that a show cause notice under Section 11A of the Central Excise Act, 1944 is necessary for recovery of an erroneous refund. The Tribunal set aside the Commissioner (Appeals)'s decision, granting any consequential relief deemed appropriate. en-us Fri, 13 Aug 2010 00:00:00 +0530 Tue, 03 Sep 2013 18:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155379 The Tribunal allowed the appeal, upholding the appellant's entitlement to Cenvat credit for goods not exported due to an accident during transit. It emphasized the need for procedural compliance, including obtaining approval for refunds, and ruled that a show cause notice under Section 11A of the Central Excise Act, 1944 is necessary for recovery of an erroneous refund. The Tribunal set aside the Commissioner (Appeals)'s decision, granting any consequential relief deemed appropriate. Case-Laws Central Excise Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155379