https://www.taxtmi.com/caselaws?id=761133 An unchallenged refund sanction order attains finality, and the department cannot recover the sanctioned refund by issuing a later show cause notice on the same grounds. CESTAT applied earlier decisions holding that, unless the refund sanction order itself is challenged, the department cannot reopen the matter indirectly through recovery proceedings. On identical facts, the subsequent demand, interest and penalty were therefore unsustainable, and the recovery action and impugned order were set aside in favour of the appellant. en-us Wed, 23 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761133 An unchallenged refund sanction order attains finality, and the department cannot recover the sanctioned refund by issuing a later show cause notice on the same grounds. CESTAT applied earlier decisions holding that, unless the refund sanction order itself is challenged, the department cannot reopen the matter indirectly through recovery proceedings. On identical facts, the subsequent demand, interest and penalty were therefore unsustainable, and the recovery action and impugned order were set aside in favour of the appellant. Case-Laws Central Excise Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761133