https://www.taxtmi.com/caselaws?id=278614 The Tribunal ruled in favor of the appellant, emphasizing the necessity of a valid show cause notice for the recovery of CENVAT credit as per Rule 14 of the CENVAT Credit Rules, 2004. It held that non-compliance with procedural requirements rendered any decision to reject the refund invalid. The decision underscored the importance of adhering to statutory provisions and procedural rules in matters concerning the recovery and refund of CENVAT credit, ultimately dismissing the revenue's appeal. en-us Thu, 21 Dec 2017 00:00:00 +0530 Thu, 14 Feb 2019 06:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278614 The Tribunal ruled in favor of the appellant, emphasizing the necessity of a valid show cause notice for the recovery of CENVAT credit as per Rule 14 of the CENVAT Credit Rules, 2004. It held that non-compliance with procedural requirements rendered any decision to reject the refund invalid. The decision underscored the importance of adhering to statutory provisions and procedural rules in matters concerning the recovery and refund of CENVAT credit, ultimately dismissing the revenue's appeal. Case-Laws Central Excise Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278614