https://www.taxtmi.com/caselaws?id=206314 A purchaser who was issued a show-cause notice along with the original refund claimant could not be treated as a stranger to the refund proceedings under Section 11B of the Central Excise Act, 1944. On that basis, the appellate finding that the purchaser lacked locus standi was unsustainable because the notice directly implicated its interest in the refund dispute. With the connected refund matter already remanded in the related proceeding, this dispute also had to follow the earlier remand directions and be decided afresh by the original adjudicating authority. en-us Wed, 13 Apr 2011 00:00:00 +0530 Mon, 24 Oct 2011 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206314 A purchaser who was issued a show-cause notice along with the original refund claimant could not be treated as a stranger to the refund proceedings under Section 11B of the Central Excise Act, 1944. On that basis, the appellate finding that the purchaser lacked locus standi was unsustainable because the notice directly implicated its interest in the refund dispute. With the connected refund matter already remanded in the related proceeding, this dispute also had to follow the earlier remand directions and be decided afresh by the original adjudicating authority. Case-Laws Central Excise Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206314