https://www.taxtmi.com/caselaws?id=774495 CESTAT Mumbai remanded the matter to Commissioner (Appeals) for fresh consideration after finding the original appeal was rejected without examining merits. The Tribunal noted that the substantive issue regarding CENVAT credit refund under Rule 5 of Cenvat Credit Rules, 2004 had already been decided in appellant's favor and attained finality. The 2016 Show Cause Notice sought recovery of previously settled credit refunds. The impugned order was set aside, directing fresh hearing with proper opportunity and supporting documentation to be provided by appellant. en-us Tue, 08 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774495 CESTAT Mumbai remanded the matter to Commissioner (Appeals) for fresh consideration after finding the original appeal was rejected without examining merits. The Tribunal noted that the substantive issue regarding CENVAT credit refund under Rule 5 of Cenvat Credit Rules, 2004 had already been decided in appellant's favor and attained finality. The 2016 Show Cause Notice sought recovery of previously settled credit refunds. The impugned order was set aside, directing fresh hearing with proper opportunity and supporting documentation to be provided by appellant. Case-Laws Service Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774495