https://www.taxtmi.com/caselaws?id=450621 CESTAT Kolkata set aside demand notice issued to detergent powder manufacturer who had availed benefit under N/N.21/2007-CE. Revenue denied benefit claiming goods underwent only packing/repacking without manufacturing process and invoked extended limitation period. Tribunal held that since refund claims were initially sanctioned through speaking orders from 2007-2008, subsequent demand notice in 2012 invoking extended limitation was unsustainable. Following J&K HC precedent, revenue's remedy was appeal/revision, not collateral proceedings under Section 11A after orders attained finality. Appeal allowed. en-us Wed, 28 Feb 2024 00:00:00 +0530 Sat, 09 Mar 2024 07:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450621 CESTAT Kolkata set aside demand notice issued to detergent powder manufacturer who had availed benefit under N/N.21/2007-CE. Revenue denied benefit claiming goods underwent only packing/repacking without manufacturing process and invoked extended limitation period. Tribunal held that since refund claims were initially sanctioned through speaking orders from 2007-2008, subsequent demand notice in 2012 invoking extended limitation was unsustainable. Following J&K HC precedent, revenue's remedy was appeal/revision, not collateral proceedings under Section 11A after orders attained finality. Appeal allowed. Case-Laws Central Excise Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450621