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    <title>Refund of CENVAT Credit Approved for High Sea Sales; No Evidence of Common Input Services Use Found.</title>
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    <description>Refund of CENVAT Credit - High Sea Sale - trading activity - credit was reversed to buy peace - There is no evidence to show that common input services have been used for such High Sea Sales. - Refund allowed - Issuance of SCN is of no consequence.</description>
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      <description>Refund of CENVAT Credit - High Sea Sale - trading activity - credit was reversed to buy peace - There is no evidence to show that common input services have been used for such High Sea Sales. - Refund allowed - Issuance of SCN is of no consequence.</description>
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