https://www.taxtmi.com/caselaws?id=786234 Eligibility for refund under a notification was contested via product classification (light oil / special boiling point spirit versus gas) and recovery proceedings. The prior tribunal adjudication held the impugned products fell within the notification, determining entitlement to the exemption; therefore a subsequently issued show cause notice seeking recovery was premature and unsustainable. The consequence was that the recovery proceedings were set aside and the appeal allowed with consequential relief. en-us Wed, 04 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786234 Eligibility for refund under a notification was contested via product classification (light oil / special boiling point spirit versus gas) and recovery proceedings. The prior tribunal adjudication held the impugned products fell within the notification, determining entitlement to the exemption; therefore a subsequently issued show cause notice seeking recovery was premature and unsustainable. The consequence was that the recovery proceedings were set aside and the appeal allowed with consequential relief. Case-Laws Central Excise Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786234