https://www.taxtmi.com/caselaws?id=116348 Refund of interest under Rule 49A of the Central Excise Rules could not be finally rejected without examining the assessee's substantive claim under Notification No. 22/96-C.E.; because that notification-based entitlement had not been adjudicated at the original stage, the matter was remanded for fresh consideration after hearing the assessee. Refund of interest paid on captively consumed cotton yarn used in manufacturing cotton fabrics exported by the assessee was upheld, as the export of the finished fabrics was undisputed and no infirmity was shown in the allowance of refund. The Revenue's challenge on that issue was dismissed. en-us Mon, 13 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 16:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116348 Refund of interest under Rule 49A of the Central Excise Rules could not be finally rejected without examining the assessee's substantive claim under Notification No. 22/96-C.E.; because that notification-based entitlement had not been adjudicated at the original stage, the matter was remanded for fresh consideration after hearing the assessee. Refund of interest paid on captively consumed cotton yarn used in manufacturing cotton fabrics exported by the assessee was upheld, as the export of the finished fabrics was undisputed and no infirmity was shown in the allowance of refund. The Revenue's challenge on that issue was dismissed. Case-Laws Central Excise Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116348