https://www.taxtmi.com/caselaws?id=777211 CESTAT held the refund claim for unutilized CENVAT credit was initially filed timely but was improperly returned by the Department instead of issuing a deficiency memo. A re-submission occurred in 2019 and the original authority rejected the claim on limitation without adjudicating merits. The Department failed to prove service of the Order-in-Original; the supply date (28.03.2022) made the subsequent appeal timely. Orders rejecting the refund and appeals on limitation were set aside, and the matter remanded to the original authority to decide the refund on merits after affording an opportunity of hearing. en-us Fri, 22 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777211 CESTAT held the refund claim for unutilized CENVAT credit was initially filed timely but was improperly returned by the Department instead of issuing a deficiency memo. A re-submission occurred in 2019 and the original authority rejected the claim on limitation without adjudicating merits. The Department failed to prove service of the Order-in-Original; the supply date (28.03.2022) made the subsequent appeal timely. Orders rejecting the refund and appeals on limitation were set aside, and the matter remanded to the original authority to decide the refund on merits after affording an opportunity of hearing. Case-Laws Service Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777211