Amount deposited against alleged wrong Cenvat Credit availment refundable if No SCN was issued

Bird Audio Electronics Vs Commissioner of CGS (CESTAT Delhi) CBEC Circular No.423/56/98-CX dated 22.09.1998 also stresses the need for concerned Departments to issue timely demands through SCN. The Hon’ble High Court of Madras in the case of Commissioner of Central Excise, Coimbatore vs. Pricol Ltd. reported as 2015 (320) ELT 703 (Mad.) has held that the SCN , as provided under section 11A of CEA, is mandatory in nature and the same has to be adhered to before proceeding further in the matter. The Circular is binding on the Departmental authorities. Hence, the Hon’ble Court held that in ab...