https://www.taxtmi.com/caselaws?id=785530 Refund of unutilised CENVAT credit on input services raised the question of entitlement to interest on refunds; because the adjudicating authority subsequently conducted denovo proceedings and issued an Order-in-Original rejecting the refund claims, the prior appeals were rendered infructuous and no substantive determination on interest was made. The account of events confirms that intervening denovo adjudication and remand for fresh adjudication supersede earlier appellate proceedings, with the operative effect that issues already subject to fresh adjudication are inappropriate for determination in the pending appeals. en-us Wed, 24 Dec 2025 00:00:00 +0530 Tue, 27 Jan 2026 07:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785530 Refund of unutilised CENVAT credit on input services raised the question of entitlement to interest on refunds; because the adjudicating authority subsequently conducted denovo proceedings and issued an Order-in-Original rejecting the refund claims, the prior appeals were rendered infructuous and no substantive determination on interest was made. The account of events confirms that intervening denovo adjudication and remand for fresh adjudication supersede earlier appellate proceedings, with the operative effect that issues already subject to fresh adjudication are inappropriate for determination in the pending appeals. Case-Laws Service Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785530