https://www.taxtmi.com/caselaws?id=408809 A refund order that has been finally allowed with consequential relief, and not challenged, cannot be reopened through fresh show cause notices to re-adjudicate the same issue. The department is required to implement the earlier appellate order and sanction the refund accordingly. Where the refund is delayed, interest becomes payable from the statutory period after filing of the refund claim until actual payment. The document also notes that the rejected balance amount must be refunded once the earlier allowance of the claim is respected and the subsequent rejection is found unsustainable. en-us Mon, 14 Jun 2021 00:00:00 +0530 Tue, 09 Nov 2021 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408809 A refund order that has been finally allowed with consequential relief, and not challenged, cannot be reopened through fresh show cause notices to re-adjudicate the same issue. The department is required to implement the earlier appellate order and sanction the refund accordingly. Where the refund is delayed, interest becomes payable from the statutory period after filing of the refund claim until actual payment. The document also notes that the rejected balance amount must be refunded once the earlier allowance of the claim is respected and the subsequent rejection is found unsustainable. Case-Laws Service Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408809