https://www.taxtmi.com/caselaws?id=152176 A rebate dispute arose over duty paid on exports by units claiming area based exemption. The notification relied upon by Revenue was read as excluding such units from rebate on export clearances, yet the Commissioner (Appeals) had allowed refund without a reasoned basis addressing that exclusion. The Tribunal noted the absence of adequate reasoning in the impugned order and considered interim protection appropriate in view of the substantial amount involved. Stay of the Commissioner (Appeals)' order was therefore granted during pendency of the Revenue's appeal. en-us Thu, 05 Nov 2009 00:00:00 +0530 Wed, 26 Jun 2013 10:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152176 A rebate dispute arose over duty paid on exports by units claiming area based exemption. The notification relied upon by Revenue was read as excluding such units from rebate on export clearances, yet the Commissioner (Appeals) had allowed refund without a reasoned basis addressing that exclusion. The Tribunal noted the absence of adequate reasoning in the impugned order and considered interim protection appropriate in view of the substantial amount involved. Stay of the Commissioner (Appeals)' order was therefore granted during pendency of the Revenue's appeal. Case-Laws Central Excise Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152176