https://www.taxtmi.com/caselaws?id=798926 Recovery of a sanctioned CENVAT credit refund cannot rest on an appellate order that has been set aside. Where the appellate tribunal has finally upheld refund entitlement under Rule 5 of the CENVAT Credit Rules, 2004, and found the claim within limitation, the adjudicating authority must give direct effect to that operative determination. A demand-cum-show cause notice founded on the nullified appellate premise is unsustainable, requiring the recovery demand and notice to be set aside. en-us Mon, 14 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798926 Recovery of a sanctioned CENVAT credit refund cannot rest on an appellate order that has been set aside. Where the appellate tribunal has finally upheld refund entitlement under Rule 5 of the CENVAT Credit Rules, 2004, and found the claim within limitation, the adjudicating authority must give direct effect to that operative determination. A demand-cum-show cause notice founded on the nullified appellate premise is unsustainable, requiring the recovery demand and notice to be set aside. Case-Laws Central Excise Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798926