https://www.taxtmi.com/caselaws?id=764077 An area-based excise refund under Notification No. 56/2002-CE cannot be denied merely on the basis of third-party investigation and suspicion. The Revenue must independently establish, with proper inquiry and observance of natural justice, that the assessee did not procure raw material, did not undertake manufacturing activity, and did not clear excisable goods from the unit. Where the investigation was conducted behind the assessee's back and the Revenue did not deal with the documentary evidence produced by the assessee, the adverse action could not be sustained. The Tribunal's relief was therefore upheld. en-us Tue, 31 Dec 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764077 An area-based excise refund under Notification No. 56/2002-CE cannot be denied merely on the basis of third-party investigation and suspicion. The Revenue must independently establish, with proper inquiry and observance of natural justice, that the assessee did not procure raw material, did not undertake manufacturing activity, and did not clear excisable goods from the unit. Where the investigation was conducted behind the assessee's back and the Revenue did not deal with the documentary evidence produced by the assessee, the adverse action could not be sustained. The Tribunal's relief was therefore upheld. Case-Laws Central Excise Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764077