Judgement of Hon’ble Bombay High Court in the case of M/s Oil & Natural Gas Corporation Ltd. vs Union of India and others in Central Excise Appeal (L) No. 22 of 2013. – reg.
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Refund claim adjudication: require officers and first appellate authorities to decide all objections to prevent remands and prolonged litigation. The Bombay High Court directed that the Board should issue administrative guidance to ensure that assessing officers and first appellate authorities decide all objections to refund claims, warning that partial adjudication leads to repeated remands, prolonged litigation, and undermines certainty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund claim adjudication: require officers and first appellate authorities to decide all objections to prevent remands and prolonged litigation.
The Bombay High Court directed that the Board should issue administrative guidance to ensure that assessing officers and first appellate authorities decide all objections to refund claims, warning that partial adjudication leads to repeated remands, prolonged litigation, and undermines certainty.
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