2024 (11) TMI 119

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....l. 2. Briefly the facts of the present case are that the appellants were working under Notification No.56/2002-CE dated 14.11.2002. During the scrutiny of ER-1 Returns, it was found that the appellant had availed selfcredit of the duty paid by them. It was also alleged that the appellant had not taken into account discount paid at the end of the financial year while paying the duty. It was the allegation of the department that they have violated the conditions of the Notification and hence they have claimed refund of an excess amount. The refund was sanctioned to the appellant. However, subsequently a show cause notice was issued to them proposing to recover the said amount on the grounds that they have availed excess refund. The demand ....

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.... the refund sanction order, the refund cannot be rejected as held by the Hon'ble Guwahati High Court in the case of CCE, Shilong Vs Jellalpur Tea Estate- 2011 (268) ELT 14 (Gau). He also submits that this Tribunal has followed the above cited decision of the Hon'ble Guwahati High Court in the case of M/s Ravi Crop Science Vs CCE, J&K- Final Order No.60486-60487/2023 dated 11.10.2023 and in that case also, the refund sanction order was not challenged then it was held that the same cannot be recovered by way of Show Cause Notice. He further submits that this Tribunal in the case of M/s Pace non Woven Fabric Products decided by Final Order No.60442/2024 dated 23.07.2024 wherein also the Tribunal has followed the earlier decision cited supra an....