https://www.taxtmi.com/caselaws?id=255434 The case involved M/s Tulsyan NEC Ltd.'s rebate claims on duty paid for material exports being disallowed. Despite the rebate being sanctioned, it was appropriated against a confirmed duty demand. The Hon'ble CESTAT directed a pre-deposit, but the department initiated recovery prematurely, breaching natural justice principles. The Government found the recovery during the stay application pending was improper, declaring the original authority's actions illegal. Consequently, the impugned order was set aside, and the sanctioned rebate was directed to be paid to the applicant upon compliance with the CESTAT order, emphasizing adherence to legal procedures and higher authority directives. en-us Tue, 06 May 2014 00:00:00 +0530 Thu, 11 Feb 2016 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255434 The case involved M/s Tulsyan NEC Ltd.'s rebate claims on duty paid for material exports being disallowed. Despite the rebate being sanctioned, it was appropriated against a confirmed duty demand. The Hon'ble CESTAT directed a pre-deposit, but the department initiated recovery prematurely, breaching natural justice principles. The Government found the recovery during the stay application pending was improper, declaring the original authority's actions illegal. Consequently, the impugned order was set aside, and the sanctioned rebate was directed to be paid to the applicant upon compliance with the CESTAT order, emphasizing adherence to legal procedures and higher authority directives. Case-Laws Central Excise Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255434