https://www.taxtmi.com/caselaws?id=204616 The Appellate Tribunal CESTAT, CHENNAI, set aside the lower appellate authority's order and remanded both appeals to the original authority for a fresh decision regarding the finalization of provisional assessment and the claim for refund. The Tribunal found that the lower appellate authority's order was self-contradictory and emphasized the need to revisit the finalization of provisional assessment before deciding refund cases on their merits. Both appeals were allowed by way of remand to ensure a comprehensive reconsideration by the adjudicating authority. en-us Wed, 11 May 2011 00:00:00 +0530 Thu, 09 Jun 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204616 The Appellate Tribunal CESTAT, CHENNAI, set aside the lower appellate authority's order and remanded both appeals to the original authority for a fresh decision regarding the finalization of provisional assessment and the claim for refund. The Tribunal found that the lower appellate authority's order was self-contradictory and emphasized the need to revisit the finalization of provisional assessment before deciding refund cases on their merits. Both appeals were allowed by way of remand to ensure a comprehensive reconsideration by the adjudicating authority. Case-Laws Central Excise Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204616