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2012 (5) TMI 327 - CESTAT, NEW DELHIRefund - cenvat credit reversed at the instance of audit party - Subsequently, they filed a refund claim of the same on the ground that no notice stand issued by the Revenue. - The claim was rejected by the authorities on the ground that the appellant having accepted their duty liability, there was no need of any show cause notice. - held that:- there was no dispute on the said reversal made by the appellant, nor such reversal made by the appellant under protest, the appellant can be said to have accepted their duty liability and discharged the same in response to the objections made by the audit under the provisions of Section 11 A (2b). - Decided against the assessee.
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