https://www.taxtmi.com/caselaws?id=109602 Where the annual capacity assessment of the stenter remained provisional and had not been finalised, the refund claim could not be finally examined on merits because the correct capacity determination had to be completed first. The adjudicating authority was therefore required to finalise the assessment before considering the refund afresh. The impugned order was set aside and the matter remanded for de novo adjudication after finalisation of the assessment. en-us Thu, 17 Jul 2003 00:00:00 +0530 Tue, 10 Apr 2012 18:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109602 Where the annual capacity assessment of the stenter remained provisional and had not been finalised, the refund claim could not be finally examined on merits because the correct capacity determination had to be completed first. The adjudicating authority was therefore required to finalise the assessment before considering the refund afresh. The impugned order was set aside and the matter remanded for de novo adjudication after finalisation of the assessment. Case-Laws Central Excise Thu, 17 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109602