https://www.taxtmi.com/caselaws?id=796434 A consequential-refund direction does not prevent the adjudicating authority from examining independent statutory impediments, including restrictions under a relevant notification or unjust enrichment; the Tribunal's finding that claims were maintainable and within time did not mandate automatic payment. However, rejection based on alleged impermissibility of CENVAT credit where tax was paid on an abated value was procedurally unsustainable because that ground was not disclosed through a show cause notice. The refund claim requires fresh, reasoned adjudication after notice and an opportunity of hearing. en-us Fri, 24 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796434 A consequential-refund direction does not prevent the adjudicating authority from examining independent statutory impediments, including restrictions under a relevant notification or unjust enrichment; the Tribunal's finding that claims were maintainable and within time did not mandate automatic payment. However, rejection based on alleged impermissibility of CENVAT credit where tax was paid on an abated value was procedurally unsustainable because that ground was not disclosed through a show cause notice. The refund claim requires fresh, reasoned adjudication after notice and an opportunity of hearing. Case-Laws GST Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796434