2017 (12) TMI 1661

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....la For the Respondent : Nishant Mishra ORDER Heard Sri Ramesh Chandra Shukla, learned counsel for the revenue-appellant and Sri Nishant Mishra and Sri Atul Gupta, learned counsel for the assessee-respondent. This appeal under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') has been filed by the revenue against the order of the Customs, Excise....

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....ty by way of an order dated 23.01.2014. Against the order rejecting the refund, the assessee had filed an appeal, which was allowed in part. Thereafter the assessee filed an appeal before the Tribunal. The Tribunal vide its impugned order has come to the conclusion that no valid show cause notice was issued to the appellant to recover the CENVAT credit before disallowing the refund claimed by the ....

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.... such a situation arises, a notice to that effect must be given to the assessee for recovery. In the absence of such a notice for recovery, as is contemplated under Rules 14 of the Rules, any action taken or order passed to reject refund claimed would become bad. The Tribunal has come to the conclusion that in the present case compliance of the Rule 14 had not been made. There is no challenge to t....