https://www.taxtmi.com/caselaws?id=82536 The Tribunal allowed the appeal, remanding the case to the Collector (Appeals) for a fresh decision. It emphasized considering the earlier valid refund direction and ensuring benefits available at the transaction time are not denied due to notification changes. The decision highlighted the importance of past tribunal rulings for guidance on refund claims, statutory interpretation, and exemption notification application amidst evolving regulations. en-us Thu, 15 Apr 1993 00:00:00 +0530 Tue, 05 Jul 2011 17:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82536 The Tribunal allowed the appeal, remanding the case to the Collector (Appeals) for a fresh decision. It emphasized considering the earlier valid refund direction and ensuring benefits available at the transaction time are not denied due to notification changes. The decision highlighted the importance of past tribunal rulings for guidance on refund claims, statutory interpretation, and exemption notification application amidst evolving regulations. Case-Laws Central Excise Thu, 15 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82536