https://www.taxtmi.com/caselaws?id=366285 The Tribunal ruled in favor of the appellant in a case involving allegations of non-manufacturing activity and a fraudulent refund claim. The employees' statements were deemed inadmissible due to procedural lapses, leading to the dismissal of allegations. Additionally, the firm's claim for exemption under Notification No. 4/2006-CE was upheld, stating that the refunded amount was not recoverable under Section 11A as it did not involve duty payment. Consequently, the Tribunal set aside the impugned order, allowing the appeals with consequential relief. en-us Mon, 27 Aug 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366285 The Tribunal ruled in favor of the appellant in a case involving allegations of non-manufacturing activity and a fraudulent refund claim. The employees' statements were deemed inadmissible due to procedural lapses, leading to the dismissal of allegations. Additionally, the firm's claim for exemption under Notification No. 4/2006-CE was upheld, stating that the refunded amount was not recoverable under Section 11A as it did not involve duty payment. Consequently, the Tribunal set aside the impugned order, allowing the appeals with consequential relief. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366285