CENVAT REFUND

[Sudhir Kumar]

If Commissioner has accepted an order of refund passed by Deputy Commissioner, whether the joint Commissioner empow empowered to issue an SCN on the ground of erroneously refund.

AI Summary

Can a Joint Commissioner issue a Show Cause Notice after a Commissioner accepts a refund order? A query was raised regarding whether a Joint Commissioner can issue a Show Cause Notice (SCN) for an erroneously granted refund if the Commissioner has accepted the refund order passed by the Deputy Commissioner. The response questioned how the acceptance by the Commissioner was confirmed, asking if the party received official intimation from the department. It was noted that typically, an Order-in-Original is accepted or rejected by the Commissioner or Chief Commissioner on the file.