Appellant Wins Refund of Cenvat Credit with Interest and Penalty Due to Revenue's Failure to Issue Show Cause Notice.

Refund claim - amount paid on reversal of credit alongwith interest and penalty - no intimation of appellant accepting their liability - if at all the Revenue is of the view that the amount is legally payable, it was incumbent on the Revenue to issue a SCN which they failed to do so - appellant is entitled for refund of the amount of Cenvat Credit, interest and penalty paid by them .....

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