https://www.taxtmi.com/caselaws?id=204494 The first appellate authority had rejected the Revenue's appeal on the assumption that the review order and grounds of appeal were mechanically issued, but the record showed that the grounds were available when the review order was passed, making that factual basis incorrect. As no adjudication had yet been made on the refund claim's merits, the dispute required fresh consideration by the lower appellate authority. The impugned order was therefore set aside insofar as it concerned the respondent, and the matter was remitted for a fresh decision on the merits in favour of the Revenue. en-us Mon, 14 Jun 2010 00:00:00 +0530 Fri, 27 May 2011 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204494 The first appellate authority had rejected the Revenue's appeal on the assumption that the review order and grounds of appeal were mechanically issued, but the record showed that the grounds were available when the review order was passed, making that factual basis incorrect. As no adjudication had yet been made on the refund claim's merits, the dispute required fresh consideration by the lower appellate authority. The impugned order was therefore set aside insofar as it concerned the respondent, and the matter was remitted for a fresh decision on the merits in favour of the Revenue. Case-Laws Central Excise Mon, 14 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204494