https://www.taxtmi.com/caselaws?id=268910 Accumulated credit refunds for the pre-14.03.2006 period could not be denied solely because the applicable notification referred to inputs rather than input services. The refund claims for that period were accepted on the basis that input-service credit remained refundable despite the absence of express notification coverage. Rejection of a further refund claim without a show-cause notice breached natural justice. As no prescribed time limit prevented issuance of a fresh notice, that claim required fresh adjudication after notice and an opportunity to respond. en-us Mon, 22 Sep 2014 00:00:00 +0530 Fri, 04 Dec 2015 16:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268910 Accumulated credit refunds for the pre-14.03.2006 period could not be denied solely because the applicable notification referred to inputs rather than input services. The refund claims for that period were accepted on the basis that input-service credit remained refundable despite the absence of express notification coverage. Rejection of a further refund claim without a show-cause notice breached natural justice. As no prescribed time limit prevented issuance of a fresh notice, that claim required fresh adjudication after notice and an opportunity to respond. Case-Laws Service Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268910