https://www.taxtmi.com/caselaws?id=121460 The remand order was treated as unnecessary because the refund had already been sanctioned by the Assistant Commissioner and paid, and the dispute had remained pending for more than two decades. The matter had effectively moved away from the limitation question for filing the refund claim to any possible recovery of an alleged erroneous refund. On that basis, further remand was found incapable of serving any useful purpose, and the appeal was allowed in favour of the appellant. en-us Wed, 10 Jan 2007 00:00:00 +0530 Mon, 30 Jul 2012 17:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121460 The remand order was treated as unnecessary because the refund had already been sanctioned by the Assistant Commissioner and paid, and the dispute had remained pending for more than two decades. The matter had effectively moved away from the limitation question for filing the refund claim to any possible recovery of an alleged erroneous refund. On that basis, further remand was found incapable of serving any useful purpose, and the appeal was allowed in favour of the appellant. Case-Laws Central Excise Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121460