Appellant Questions Jurisdiction Over Show Cause Notice on Unutilized CENVAT Credit Refund; Pending Adjudication by Assistant Commissioner.

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....Jurisdiction - power to issue SCN - Refund of unutilised CENVAT Credit - the appellant has so far not been put to any disadvantage because the show cause notice proposing recovery of excess refund is yet to be adjudicated upon by the Asst. Commissioner. - AT....