https://www.taxtmi.com/caselaws?id=209180 The Tribunal set aside the impugned order due to technical grounds, emphasizing correct form submission. The rejection of the refund claim was remanded for fresh consideration and subsequently sanctioned. The Dy. Commissioner adjudicated on contradictory rulings, stressing adherence to higher authorities' decisions. The show-cause notice for recovery was dropped based on the Supreme Court's judgment on following higher authorities. Lack of notice receipt led to challenges in the validity of the impugned order, ultimately set aside by the Tribunal for failure to consider previous decisions and judicial discipline. en-us Thu, 06 Jan 2011 00:00:00 +0530 Sat, 27 Jul 2013 02:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209180 The Tribunal set aside the impugned order due to technical grounds, emphasizing correct form submission. The rejection of the refund claim was remanded for fresh consideration and subsequently sanctioned. The Dy. Commissioner adjudicated on contradictory rulings, stressing adherence to higher authorities' decisions. The show-cause notice for recovery was dropped based on the Supreme Court's judgment on following higher authorities. Lack of notice receipt led to challenges in the validity of the impugned order, ultimately set aside by the Tribunal for failure to consider previous decisions and judicial discipline. Case-Laws Central Excise Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209180