https://www.taxtmi.com/caselaws?id=428331 Cenvat credit already substantially allowed in remand proceedings could not be denied again through a fresh show cause notice in a second round on the same issue. The Tribunal distinguished refund cases and held that the dispute concerned credit already under challenge, not a duty refund claim. Once the first round had resulted in substantial relief, Revenue's proper remedy was to appeal against that order rather than neutralise it by initiating fresh proceedings. The second round was therefore inconsistent with law, and the denial of credit, along with the associated demand, interest and penalty, was unsustainable. en-us Mon, 12 Sep 2022 00:00:00 +0530 Thu, 29 Sep 2022 09:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428331 Cenvat credit already substantially allowed in remand proceedings could not be denied again through a fresh show cause notice in a second round on the same issue. The Tribunal distinguished refund cases and held that the dispute concerned credit already under challenge, not a duty refund claim. Once the first round had resulted in substantial relief, Revenue's proper remedy was to appeal against that order rather than neutralise it by initiating fresh proceedings. The second round was therefore inconsistent with law, and the denial of credit, along with the associated demand, interest and penalty, was unsustainable. Case-Laws Central Excise Mon, 12 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428331