https://www.taxtmi.com/caselaws?id=340519 Proceedings arising from a refund dispute under Rule 5 of the CENVAT Credit Rules could not survive where the Tribunal had already held the denovo refund order to be patently incompetent and void ab initio. The later appellate order was treated as merely consequential to that jurisdictionally invalid order and therefore lacked any independent legal foundation. On that basis, the impugned appellate order was set aside and consequential relief was granted, bringing the refund dispute to an end in favour of the assessee. en-us Tue, 21 Feb 2017 00:00:00 +0530 Wed, 22 Mar 2017 08:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340519 Proceedings arising from a refund dispute under Rule 5 of the CENVAT Credit Rules could not survive where the Tribunal had already held the denovo refund order to be patently incompetent and void ab initio. The later appellate order was treated as merely consequential to that jurisdictionally invalid order and therefore lacked any independent legal foundation. On that basis, the impugned appellate order was set aside and consequential relief was granted, bringing the refund dispute to an end in favour of the assessee. Case-Laws Service Tax Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340519