https://www.taxtmi.com/caselaws?id=357120 Refund of accumulated and unutilised Cenvat credit under Rule 5 could not be rejected again on merits where the earlier appellate order had already decided the claim on merits and the remand was confined only to verification of documents. After examining the records, the appellate authority found the documents proper, and the Revenue produced no material to dislodge those findings. As the earlier appellate order had attained finality, there was no basis to disturb the order granting refund. The Revenue's appeals therefore failed and the refund relief was sustained. en-us Thu, 14 Dec 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357120 Refund of accumulated and unutilised Cenvat credit under Rule 5 could not be rejected again on merits where the earlier appellate order had already decided the claim on merits and the remand was confined only to verification of documents. After examining the records, the appellate authority found the documents proper, and the Revenue produced no material to dislodge those findings. As the earlier appellate order had attained finality, there was no basis to disturb the order granting refund. The Revenue's appeals therefore failed and the refund relief was sustained. Case-Laws Central Excise Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357120