2025 (1) TMI 673

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.... period from April to June, 2008, they have utilized CENVAT credit amounting to Rs. 4,02,70,471/- towards clearance of finished goods for home consumption and as per the refund claim of cenvat credit on account of export during the said period it was only Rs. 1,23,04,383/- and they have made a claim for refund of entire Rs. 1,23,04,383/-. However, the Appellant vide Order-in-Original No. 18(R) 2009 dated 16.06.2009 partially sanctioned an amount of Rs. 88,37,167/- in cash and in appeal, it was confirmed vide Order-in-Appeal No. 133/2010/2010 dated 10.03.2010. Thus the issue has attained finality. However, in the meantime, a protective show cause notice was issued for recovery of the sanctioned amount and the Adjudication authority dropped t....

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....e dropping by initiating further proceedings by way of protective show cause notice and the only remedy is to challenge such order before the Tribunal. The Ld. Counsel further submits that the proceedings initiated under the present appeal are also unsustainable, since no notice to show cause under Section 11A can be sustained against the orders passed by the Appellate Authority. Even otherwise if the Appellant's order is accepted, then there cannot be a case of erroneous refund for the purpose of invoking provisions of Section 11A. The Ld. Counsel relied on the decision of the Tribunal in the matter of M/s. Tri Dos Laboratories Ltd Vs. CCE (2019 (370) E.L.T 485). The Ld. Counsel also draws our attention to the decision of the Hon'ble H....