https://www.taxtmi.com/caselaws?id=329493 Refund adjudication cannot stand where part of the claim is rejected without a show-cause notice or personal hearing, because such unilateral action violates natural justice; the partial rejection was set aside. The refund computation under Rule 5 must be made on the total eligible CENVAT credit, and the formula cannot be applied after first deducting inadmissible credit, as that results in a double reduction; the further reduction was also set aside. The assessee was therefore held entitled to the full refund claimed, with consequential relief. en-us Tue, 19 Apr 2016 00:00:00 +0530 Thu, 27 Oct 2016 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329493 Refund adjudication cannot stand where part of the claim is rejected without a show-cause notice or personal hearing, because such unilateral action violates natural justice; the partial rejection was set aside. The refund computation under Rule 5 must be made on the total eligible CENVAT credit, and the formula cannot be applied after first deducting inadmissible credit, as that results in a double reduction; the further reduction was also set aside. The assessee was therefore held entitled to the full refund claimed, with consequential relief. Case-Laws Service Tax Tue, 19 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329493