CENVAT Credit Rules 2004

Judicial Discipline Binds the Revenue Too: Delhi High Court Quashes a GST Demand That Defied a Binding CESTAT Refund Order

Welspring Universal was handed a Rs. 76,72,000 demand for a CENVAT refund the Customs, Excise and Service Tax Appellate Tribunal had already held it was entitled to keep, on limitation grounds the Tribunal had already rejected. The Delhi High Court quashed the demand, holding that a departmental adjudicating authority cannot treat a superior appellate order as though it does not exist merely because a parallel proceeding remains formally open.