https://www.taxtmi.com/caselaws?id=377472 The Tribunal set aside the impugned order, allowing the appeal filed by the appellant with consequential relief. The demand against the appellant for erroneous refund was deemed unsustainable due to lack of concrete evidence supporting the allegations that the appellant was not a manufacturer. The show cause notice was based on assumptions without substantiating evidence, leading to the favorable outcome for the appellant. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377472 The Tribunal set aside the impugned order, allowing the appeal filed by the appellant with consequential relief. The demand against the appellant for erroneous refund was deemed unsustainable due to lack of concrete evidence supporting the allegations that the appellant was not a manufacturer. The show cause notice was based on assumptions without substantiating evidence, leading to the favorable outcome for the appellant. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377472