https://www.taxtmi.com/caselaws?id=419063 Recovery of allegedly wrong Cenvat credit or duty was impermissible without a proper statutory show cause notice under the recovery provisions. As Rule 14 of the Central Excise Rules requires recovery to proceed in accordance with Section 11A, the notice was a condition precedent and payment taken during audit could not be treated as valid recovery. The amount deposited without such notice was therefore refundable, and interest was also admissible on the refunded sum. The refund claim was allowed with consequential relief. en-us Mon, 28 Feb 2022 00:00:00 +0530 Thu, 03 Mar 2022 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419063 Recovery of allegedly wrong Cenvat credit or duty was impermissible without a proper statutory show cause notice under the recovery provisions. As Rule 14 of the Central Excise Rules requires recovery to proceed in accordance with Section 11A, the notice was a condition precedent and payment taken during audit could not be treated as valid recovery. The amount deposited without such notice was therefore refundable, and interest was also admissible on the refunded sum. The refund claim was allowed with consequential relief. Case-Laws Central Excise Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419063