https://www.taxtmi.com/caselaws?id=115886 The Tribunal set aside the Commissioner's decision dismissing appeals against provisional refund orders, remanding the cases to the Deputy Commissioner for lawful assessment. The appellants, seeking duty refunds, were granted the opportunity to present their defense as the Tribunal emphasized the necessity for reasoned decisions on provisional refunds and timely finalization of assessments under the Central Excise Rules, 2002. The Deputy Commissioner was instructed to issue new orders promptly, ensuring procedural fairness and compliance with the law. en-us Tue, 18 Jan 2005 00:00:00 +0530 Mon, 04 Jun 2012 18:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115886 The Tribunal set aside the Commissioner's decision dismissing appeals against provisional refund orders, remanding the cases to the Deputy Commissioner for lawful assessment. The appellants, seeking duty refunds, were granted the opportunity to present their defense as the Tribunal emphasized the necessity for reasoned decisions on provisional refunds and timely finalization of assessments under the Central Excise Rules, 2002. The Deputy Commissioner was instructed to issue new orders promptly, ensuring procedural fairness and compliance with the law. Case-Laws Central Excise Tue, 18 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115886