https://www.taxtmi.com/caselaws?id=81907 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellant in an appeal against the rejection of a refund application as time-barred under Section 35 of the Central Excises & Salt Act, 1944. The Tribunal held that the communication on 23-2-1988, providing reasons for the reduced refunds, constituted a speaking order necessary for appeal initiation. The lower appellate authority's dismissal of the appeal was deemed incorrect, and the matter was remanded for reconsideration on merits. The dispatch date of cheques was considered relevant for potential excess sanction recovery, as per Section 11A, supported by a previous case law precedent. en-us Wed, 17 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81907 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellant in an appeal against the rejection of a refund application as time-barred under Section 35 of the Central Excises & Salt Act, 1944. The Tribunal held that the communication on 23-2-1988, providing reasons for the reduced refunds, constituted a speaking order necessary for appeal initiation. The lower appellate authority's dismissal of the appeal was deemed incorrect, and the matter was remanded for reconsideration on merits. The dispatch date of cheques was considered relevant for potential excess sanction recovery, as per Section 11A, supported by a previous case law precedent. Case-Laws Central Excise Wed, 17 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81907