https://www.taxtmi.com/caselaws?id=77342 Refund entitlement under excise law could not be decided without first fixing the correct statutory relevant date for limitation and the duty rate applicable on the date of factory removal. The authorities had not examined whether the refund claim was time-barred under the proper statutory basis, so the limitation question required reconsideration by the adjudicating authority. The applicable rate of duty also had to be re-examined under Rule 9A of the Central Excise Rules, 1944, including whether a reduced rate introduced later could apply to earlier factory clearances and whether depot clearances affected duty rate or only valuation. The matter was remitted for fresh adjudication. en-us Thu, 26 Nov 2009 00:00:00 +0530 Wed, 08 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77342 Refund entitlement under excise law could not be decided without first fixing the correct statutory relevant date for limitation and the duty rate applicable on the date of factory removal. The authorities had not examined whether the refund claim was time-barred under the proper statutory basis, so the limitation question required reconsideration by the adjudicating authority. The applicable rate of duty also had to be re-examined under Rule 9A of the Central Excise Rules, 1944, including whether a reduced rate introduced later could apply to earlier factory clearances and whether depot clearances affected duty rate or only valuation. The matter was remitted for fresh adjudication. Case-Laws Central Excise Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77342