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TMI Blog2018 (11) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... e infructuous and consequently, the same were dismissed. It is an admitted position that both the assessee as well as the Revenue had accepted the above verdict of the Hon’ble Madras High Court without any further challenge and thus the finding having become final, the same requires strict adherence by the Revenue - the Revenue is not justified in its action of rejecting the refund claim with the admitted position of it having accepted the Hon’ble High Court’s directions, more so since it appears to me that ‘challenge in the manner known to law’ does not call for any shortcuts as has been done in the case on hand - appeal allowed - decided in favor of appellant. - Appeal No. E/40861/2018 - Final Order No. 42942/2018 - Dated:- 19-9-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 16.11.2007 allowed the appeal holding thereby that the appellant was eligible for refund of the accumulated credit in terms of Rule 5 of the CENVAT Credit Rules, 2004. Further, the Department was unsuccessful in its appeal against the above Order of CESTAT, Chennai, before the Hon ble Madras High Court and consequently, the Order of this Bench attained finality. 1.3 The other facts inter alia which are off-shoot are that the Revenue had issued another Show Cause Notice, purportedly a protective Show Cause Notice No. 15/2008 dated 02.07.2008 during the pendency of the above appeal before the Hon ble Madras High Court; the Hon ble High Court vide judgement dated 28.11.2014 dismissed the above Department Appeals; that the Department chos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner had granted refund of ₹ 12,15,461/-. Thus, The Hon ble High Court was pleased to record that the concerned appeals would become infructuous and consequently, the same were dismissed. There was also an observation that the subsequent Order of the Assistant Commissioner dated 26.03.2008 was amenable to challenge in the manner known to law. 4.2 It is an admitted position that both the assessee as well as the Revenue had accepted the above verdict of the Hon ble Madras High Court without any further challenge and thus the finding having become final, the same requires strict adherence by the Revenue. Having accepted the same on the one hand by not filing any appeal, passing a contrary Order by depriving the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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