https://www.taxtmi.com/caselaws?id=797122 CENVAT credit reversed under protest pursuant to a show-cause notice is refundable where the underlying demand has been annulled as time-barred and that determination has attained finality. The reversal represents credit not payable because no liability survives after the extended limitation period is held unavailable. The principle denying refund of voluntarily paid duty against a time-barred but otherwise legally due demand does not apply where the demand itself has been set aside. Refund of the reversed CENVAT credit is therefore available. en-us Fri, 14 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797122 CENVAT credit reversed under protest pursuant to a show-cause notice is refundable where the underlying demand has been annulled as time-barred and that determination has attained finality. The reversal represents credit not payable because no liability survives after the extended limitation period is held unavailable. The principle denying refund of voluntarily paid duty against a time-barred but otherwise legally due demand does not apply where the demand itself has been set aside. Refund of the reversed CENVAT credit is therefore available. Case-Laws Central Excise Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797122