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TMI Blog2025 (1) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (AR) for the Appellant. Ms. Yovini Rajesh C Kumar, Advocate for the Respondent. ORDER The issue in the present appeal is whether the Appellant can recover the sanctioned refund amount of Rs. 88,37,167/-. 2. The brief facts are the Respondent herein was manufacturing transformers and during the period from April to June, 2008, they have utilized CENVAT credit amounting to Rs. 4,02,70, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing, Ld AR reiterated the finding in the impugned order and draws our attention to the grounds of appeal. The Ld. AR further submits that the Respondent had utilized CENVAT credit amounting to Rs. 4,02,70,471/- towards clearance of finished goods for home consumption during the period from April to June, 2008, While the amount of refund claim of the credit on account of export during the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al against the sanction of the refund on merit and the said order of the Commissioner (Appeals) have been accepted in Review, the Revenue cannot pursue the dropping by initiating further proceedings by way of protective show cause notice and the only remedy is to challenge such order before the Tribunal. The Ld. Counsel further submits that the proceedings initiated under the present appeal are al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter of M/s Honda SIEL Power Products Vs. Union of India (2020 (372) E.L.T 30 (Allahabad) held that once the adjudication has taken place under Section 11B of the Central Excise Act, 1944. Department cannot proceed to recover on the basis of 'erroneous refund' under Section 11A so as to enable the refund order to be revoked, as the remedy lied under Section 35E, ibid for applying to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such amount subject to such safe guards, conditions and limitations as prescribed in the relevant notification. The Respondent had applied for refund of unutilized CENVAT credit amounting to Rs.1,23,04,382/- and Adjudication authority as per the order dated 16.06.2009 sanctioned only Rs. 88,37,166/- though the Appellant admits that the CENVAT credit available against the goods exported during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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