https://www.taxtmi.com/caselaws?id=286593 A protective show cause notice for recovery of refund cannot survive where the refund entitlement was already finally decided in the assessee's favour by an earlier Tribunal order that the Revenue did not challenge. Once the refund claim attained finality and the refund was sanctioned in compliance with that order, the Revenue could not reopen the matter or seek recovery of the same amount through a subsequent notice. The later notice was contrary to the binding effect of the prior decision and was held ab initio illegal and unsustainable; the impugned order was set aside in favour of the assessee. en-us Fri, 08 Mar 2019 00:00:00 +0530 Thu, 05 Mar 2020 09:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286593 A protective show cause notice for recovery of refund cannot survive where the refund entitlement was already finally decided in the assessee's favour by an earlier Tribunal order that the Revenue did not challenge. Once the refund claim attained finality and the refund was sanctioned in compliance with that order, the Revenue could not reopen the matter or seek recovery of the same amount through a subsequent notice. The later notice was contrary to the binding effect of the prior decision and was held ab initio illegal and unsustainable; the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286593