2025-VIL-1941-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Section 11A of Central Excise Act, 1944 – Rule 5 of Cenvat credit Rules, 2004 – Refund of un-utilised cenvat credit – Demand of refund – Dropping of proceedings – Respondent is a 100% Export oriented Unit engaged in manufacturing of I.V canula and are availing Cenvat credit and was exporting final products – Respondent filed refund claims for refund of un-utilised Cenvat credit under Rule 5 of the Rules and said refund claims were allowed vide various speaking orders – Revenue issued show cause notice to Respondent by proposing recovery of refund sanctioned erroneously – Commissioner dropped proceedings initiated under show cause notice – Whether Revenue is justified in issuing show cause notice under Section 11A of the Act for purpose of recovery of alleged erroneous refund sanctioned in favour of Respondent by speaking orders – HELD – Respondent was granted refund by various refund sanctioning orders passed from time to time. Refund sanctioned orders were not challenged by way of appeal and had attained finality, therefore, it is not justified to hold them as erroneous refund, because said refund have not been reversed in any manner known to law. Once refund had been validly sanctioned by way of a speaking order and same had not been challenged by Revenue, show cause notice cannot be issued under Section 11A of the Act for recovery of said refund alleging same as erroneous. Substantial benefit of refund of Cenvat credit cannot be denied due to procedural irregularity. There is no infirmity in impugned order passed by Commissioner. Impugned order passed by Commissioner is affirmed – Appeal dismissed
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