Appellate Authority Resolves CENVAT Credit Refund; Show Cause Notice Invalid, Tribunal Remands for Quantification Only.

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....Refund of CENVAT Credit - The issue stands decided at the level of the first Appellate Authority and hence the show cause notice purporting to re-open the question of entitlement to credit, is bad in law. It is only on the aspect of quantification that the matter has been remanded by the Tribunal and the respondent ought to have restricted himself to a verification of this aspect alone. - HC....