https://www.taxtmi.com/caselaws?id=290377 An adjudicated refund granted under an area-based excise notification, if not challenged through the statutory review or appeal mechanism, attains finality and cannot be recovered collaterally by invoking the erroneous-refund recovery provision. Where the department alleges paper clearances and fraudulent availment of refund, the demand must be supported by credible evidence of clandestine removal; absent proof on production, stock, input consumption, goods movement or actual duty passing, the related demand, extended limitation, Cenvat credit denial and penalty cannot stand. The document also notes that where the duty incidence is not shown to have been passed on, revenue neutrality may undermine the demand. en-us Thu, 08 Aug 2019 00:00:00 +0530 Wed, 23 Sep 2020 08:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290377 An adjudicated refund granted under an area-based excise notification, if not challenged through the statutory review or appeal mechanism, attains finality and cannot be recovered collaterally by invoking the erroneous-refund recovery provision. Where the department alleges paper clearances and fraudulent availment of refund, the demand must be supported by credible evidence of clandestine removal; absent proof on production, stock, input consumption, goods movement or actual duty passing, the related demand, extended limitation, Cenvat credit denial and penalty cannot stand. The document also notes that where the duty incidence is not shown to have been passed on, revenue neutrality may undermine the demand. Case-Laws Central Excise Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290377