https://www.taxtmi.com/caselaws?id=370269 The Tribunal held that without challenging the assessment of the refund claim, Revenue cannot issue a show cause notice under Section 11AC of the Act. In a case where no duty is payable and self-credit is taken, Section 11AC provisions do not apply. Additionally, denying cenvat credit based on a test report of inputs is unjustified. Consequently, the Tribunal set aside the impugned order, allowing the appeal with any consequential relief. en-us Mon, 27 Aug 2018 00:00:00 +0530 Thu, 15 Nov 2018 07:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370269 The Tribunal held that without challenging the assessment of the refund claim, Revenue cannot issue a show cause notice under Section 11AC of the Act. In a case where no duty is payable and self-credit is taken, Section 11AC provisions do not apply. Additionally, denying cenvat credit based on a test report of inputs is unjustified. Consequently, the Tribunal set aside the impugned order, allowing the appeal with any consequential relief. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370269