2008 (10) TMI 364

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... N issued for recovery of credit on the ground that such invoices were not valid duty paying documents for the purpose of credit availment - demands confirmed - set aside by the Commissioner (Appeals) - respondents filed claims for refund which were sanctioned - Revenue's appeals against setting aside of the demands were allowed by the Tribunal - Held that: - demands were upheld by the Tribunal, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Appeals). On the demands being set aside, the respondents filed claims for refund which were sanctioned by the adjudicating authority and upheld by the Commissioner (Appeals) vide the impugned order. In the meanwhile, the Revenue's appeals against setting aside of the demands were allowed by the Tribunal. The present appeals are against the sanction of the refunds on the ground that the order of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t show cause notice for recovery of erroneous refund was necessary, and distinguishing the Apex Court judgment in Woodcraft Products Ltd. supra, does not come to the rescue of the respondents, for the reason that the Tribunal had held that what weighed with the Apex Court was the undertaking given by the assessee that refund which was sanctioned to them, would be returned to the Revenue, if held a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X