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TMI Blog2017 (12) TMI 1661X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturer if it had wrongly been taken and utilized or had been erroneously refunded to him. The Rules, therefore, contemplate that if 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal 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 Bench, Allahabad dated 10.08.2016 .The following questions of law are to be answered herein:- (i) Whether the Hon'ble CESTAT was correct in allowing the refund and CENVAT Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the CENVAT Credit Rules, 2004, which reads as under: RULE 14. Recovery of CENVAT credit wrongly taken or erroneously refunded.- Where the CENVAT credit has been taken and utilise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the correctness of that finding of the Tribunal. Also, it is seen that the total amount of refund claimed is only about ₹ 2.5 lacs. In view of the above, the order of the Tribunal is affirmed. The questions of law is answered in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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