https://www.taxtmi.com/caselaws?id=776704 Refund of CENVAT credit was held not maintainable where the adjudication order confirming reversal of credit had attained finality and was never appealed. The claim that the amount reversed during audit was excessive, including the plea that the opening credit balance had not been considered, could not be raised in refund proceedings to reopen a concluded determination of liability. The further request for a higher refund than originally claimed was also unsupported by evidence. The rejection of the refund claim was therefore upheld. en-us Thu, 14 Aug 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776704 Refund of CENVAT credit was held not maintainable where the adjudication order confirming reversal of credit had attained finality and was never appealed. The claim that the amount reversed during audit was excessive, including the plea that the opening credit balance had not been considered, could not be raised in refund proceedings to reopen a concluded determination of liability. The further request for a higher refund than originally claimed was also unsupported by evidence. The rejection of the refund claim was therefore upheld. Case-Laws Service Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776704