https://www.taxtmi.com/article/detailed?id=13207 The Revenue filed a delayed SLP challenging a High Court order permitting refund of CENVAT credit under Rule 5 CCR; refunds had been rejected without a formal show cause notice and after a belated deficiency memo. The High Court held that a late deficiency memo cannot replace a SCN, unchallenged self-assessment finalises assessment for refund purposes, and denial without jurisdiction and breach of natural justice cannot stand. The Supreme Court declined the delayed SLP, finding no substantial question of law and that delay was unexplained. en-us Sat, 14 Dec 2024 13:54:30 +0530 Sat, 14 Dec 2024 13:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13207 The Revenue filed a delayed SLP challenging a High Court order permitting refund of CENVAT credit under Rule 5 CCR; refunds had been rejected without a formal show cause notice and after a belated deficiency memo. The High Court held that a late deficiency memo cannot replace a SCN, unchallenged self-assessment finalises assessment for refund purposes, and denial without jurisdiction and breach of natural justice cannot stand. The Supreme Court declined the delayed SLP, finding no substantial question of law and that delay was unexplained. Articles Service Tax Sat, 14 Dec 2024 13:54:30 +0530 https://www.taxtmi.com/article/detailed?id=13207