https://www.taxtmi.com/caselaws?id=413076 An unchallenged refund order under the correct appellate provision could not be reopened collaterally through section 11A of the Central Excise Act, 1944, because recovery under that provision applies only where the statutory conditions for duty recovery or erroneous refund are met. The Court also accepted that the refund notification did not permit refund of Cenvat credit utilised, but on the facts found, the assessee's utilisation of credit amounted to reversal rather than wrongful availment. On that basis, the demand for Cenvat credit, together with interest and penalties, was unsustainable, and the Tribunal's order was left undisturbed. en-us Thu, 23 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413076 An unchallenged refund order under the correct appellate provision could not be reopened collaterally through section 11A of the Central Excise Act, 1944, because recovery under that provision applies only where the statutory conditions for duty recovery or erroneous refund are met. The Court also accepted that the refund notification did not permit refund of Cenvat credit utilised, but on the facts found, the assessee's utilisation of credit amounted to reversal rather than wrongful availment. On that basis, the demand for Cenvat credit, together with interest and penalties, was unsustainable, and the Tribunal's order was left undisturbed. Case-Laws Central Excise Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413076