Refund of excise duty on coal cleared at a reduced notified price was remanded for fresh adjudication

Refund of excise duty on coal cleared at a notified price later reduced was not decided on merits because an identical dispute in the assessee's own case had already been remanded. Following that approach, the impugned order was set aside and the matter was sent back to the original authority for fresh adjudication, leaving the refund claim open for reconsideration.

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Issues: Whether the assessee was entitled to refund of excise duty paid on coal cleared at a notified price that was subsequently reduced, and whether the matter required remand.

Analysis: An identical dispute in the assessee's own case had already been remanded to the adjudicating authority. Following that course, the impugned order was set aside and the matter was sent back to the original authority for fresh adjudication.

Conclusion: The appeal was allowed by way of remand and the refund dispute was not finally decided on merits.

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