https://www.taxtmi.com/caselaws?id=105746 A refund sanction order under the Central Excise Act was treated as an appealable order, so the Revenue's appeal was maintainable. Where the original refund order was non-speaking and the appellate authority had not examined the refund claim on merits, it could not finally decide the controversy itself. The proper course was to sustain the setting aside of the deficient order and remit the matter to the original authority for fresh adjudication with reasons. The dispute was therefore sent back for reconsideration on merits by the Assistant Collector. en-us Thu, 12 Sep 2002 00:00:00 +0530 Wed, 07 Mar 2012 14:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105746 A refund sanction order under the Central Excise Act was treated as an appealable order, so the Revenue's appeal was maintainable. Where the original refund order was non-speaking and the appellate authority had not examined the refund claim on merits, it could not finally decide the controversy itself. The proper course was to sustain the setting aside of the deficient order and remit the matter to the original authority for fresh adjudication with reasons. The dispute was therefore sent back for reconsideration on merits by the Assistant Collector. Case-Laws Central Excise Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105746