https://www.taxtmi.com/caselaws?id=466553 Denial of refund or Cenvat credit cannot be sustained where recovery procedure was not followed; absence of a prescribed recovery show cause notice invalidates withholding of credit or refund, and those appeals succeed on that procedural ground. Rejection of credit for invoices addressed to SEZ units is set aside because the SEZ statutory scheme and notifications allow an assessee to elect either exemption/refund or to avail Cenvat credit, so procedural prescription in notifications does not defeat substantive entitlement; the credits are therefore allowable. Appellants are also entitled to statutory interest on delayed refunds, payable from expiry of the prescribed three month period after filing. en-us Thu, 09 Jan 2025 00:00:00 +0530 Thu, 12 Feb 2026 19:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466553 Denial of refund or Cenvat credit cannot be sustained where recovery procedure was not followed; absence of a prescribed recovery show cause notice invalidates withholding of credit or refund, and those appeals succeed on that procedural ground. Rejection of credit for invoices addressed to SEZ units is set aside because the SEZ statutory scheme and notifications allow an assessee to elect either exemption/refund or to avail Cenvat credit, so procedural prescription in notifications does not defeat substantive entitlement; the credits are therefore allowable. Appellants are also entitled to statutory interest on delayed refunds, payable from expiry of the prescribed three month period after filing. Case-Laws Service Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466553