Issuing Show Cause Notice on Finalized CENVAT Credit for Export Input Services is Improper and Illegal.

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....Refund of CENVAT Credit - export of goods - input services or not - the issue of admissibility of Input Service has been clearly examined by the refund sanctioning authority and the issue attained finality therefore, subsequently issue the Show Cause Notice on the same Input Service Credit is not proper and legal.....