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2018 (3) TMI 8 - CESTAT AHMEDABADRefund of unutilized CENVAT credit - appeal not preferred against Revenue - Held that: - As against the order dt 1.10.2012, no appeal has been preferred by the Revenue. The order of the First Appellate Authority dtd 1.10.2012 has attained finality in respect of the litigation entered by the appellant and the amounts lying in balance in the Cenvat account - Further litigation which has been entered into by the lower authorities by going into merits of the case is unwarranted and the Adjudicating Authority should have granted the refund to the appellant following the directions given by the First Appellate Authority in OIA dt 1.10.2012. The impugned order is set aside and the lower authorities to are directed to quantify the amount of refund that needs to be sanctioned and refund the same - appeal allowed - decided in favor of appellant.
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