Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
CESTAT BANGLORE held that denial of CENVAT Credit without proper Show Cause Notice (SCN) violates natural justice. Appellant paid disputed amount without further proceedings. Refund application triggered SCN issuance without specifying provision. SC found SCN issuance mandatory per M/s Metal Foreign case. Absence of SCN or order appropriating payment bars rejection of refund claim. Impugned order set aside, appeal allowed.
CESTAT BANGLORE held that denial of CENVAT Credit without proper Show Cause Notice (SCN) violates natural justice. Appellant paid disputed amount without further proceedings. Refund application triggered SCN issuance without specifying provision. SC found SCN issuance mandatory per M/s Metal Foreign case. Absence of SCN or order appropriating payment bars rejection of refund claim. Impugned order set aside, appeal allowed.
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