https://www.taxtmi.com/caselaws?id=236624 The Tribunal upheld the Commissioner's decision confirming the repayment of cumulated credit before 1.4.2000 along with interest. It dismissed the appeal regarding the subsequent recovery procedure under Section 88 of the Finance Act, 2004, finding that the special procedure under the Finance Act, 2005 did not apply as the show cause notice had already been issued in 2003. The Tribunal held that a fresh notice for the same cause could not be given and determined that interest under Section 11AB was correctly applied. The importance of adhering to prescribed procedures in such cases was highlighted. en-us Wed, 01 May 2013 00:00:00 +0530 Wed, 06 Nov 2013 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236624 The Tribunal upheld the Commissioner's decision confirming the repayment of cumulated credit before 1.4.2000 along with interest. It dismissed the appeal regarding the subsequent recovery procedure under Section 88 of the Finance Act, 2004, finding that the special procedure under the Finance Act, 2005 did not apply as the show cause notice had already been issued in 2003. The Tribunal held that a fresh notice for the same cause could not be given and determined that interest under Section 11AB was correctly applied. The importance of adhering to prescribed procedures in such cases was highlighted. Case-Laws Central Excise Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236624