https://www.taxtmi.com/caselaws?id=268910 Refund of accumulated CENVAT credit could not be denied for the period prior to 14.03.2006 merely because the notification referred to inputs and not input services, and the assessee's claim was allowed on that basis. The rejection of a third refund claim without issuance of a show-cause notice was held unsustainable because natural justice was not observed; the order was set aside and the matter remanded for fresh adjudication. The note therefore records that pre-14.03.2006 refund entitlement was accepted, while the procedurally defective rejection of the later claim required reconsideration in accordance with law. 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 Refund of accumulated CENVAT credit could not be denied for the period prior to 14.03.2006 merely because the notification referred to inputs and not input services, and the assessee's claim was allowed on that basis. The rejection of a third refund claim without issuance of a show-cause notice was held unsustainable because natural justice was not observed; the order was set aside and the matter remanded for fresh adjudication. The note therefore records that pre-14.03.2006 refund entitlement was accepted, while the procedurally defective rejection of the later claim required reconsideration in accordance with law. Case-Laws Service Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268910