https://www.taxtmi.com/caselaws?id=355060 The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the respondent in an appeal against the denial of a refund under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal held that since no show cause notice invoking Rule 14 had been issued to recover the Cenvat Credit, and as the credit met the requirements of Rule 5, it could not be denied for refund. The decision emphasized the importance of procedural requirements and fair treatment in refund claims under the Cenvat Credit Rules. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355060 The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the respondent in an appeal against the denial of a refund under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal held that since no show cause notice invoking Rule 14 had been issued to recover the Cenvat Credit, and as the credit met the requirements of Rule 5, it could not be denied for refund. The decision emphasized the importance of procedural requirements and fair treatment in refund claims under the Cenvat Credit Rules. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355060