2017 (12) TMI 1661

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....shra 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 and Service Appellate Tribunal, Allahabad ....

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....ejecting 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 assessee. The Tribunal has placed reliance on Rule 14 of th....