https://www.taxtmi.com/caselaws?id=750611 A show cause notice seeking recovery of refunded CENVAT credit and interest was unsustainable where the refund and delayed-refund interest had already been sanctioned under binding Tribunal and court directions. The Revenue could not treat the payment as erroneous merely because it had filed, or proposed to file, an SLP; unless it succeeded before the Supreme Court or obtained protective relief, it had no basis to reopen recovery of amounts already paid pursuant to those orders. The Delhi High Court quashed the notice. en-us Mon, 18 Mar 2024 00:00:00 +0530 Sun, 24 Mar 2024 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750611 A show cause notice seeking recovery of refunded CENVAT credit and interest was unsustainable where the refund and delayed-refund interest had already been sanctioned under binding Tribunal and court directions. The Revenue could not treat the payment as erroneous merely because it had filed, or proposed to file, an SLP; unless it succeeded before the Supreme Court or obtained protective relief, it had no basis to reopen recovery of amounts already paid pursuant to those orders. The Delhi High Court quashed the notice. Case-Laws Service Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750611