https://www.taxtmi.com/caselaws?id=238113 The High Court, in a case involving the interpretation of Section 11B of the Act and principles of natural justice, emphasized the importance of addressing all objections to refund claims to prevent prolonged litigation. The Tribunal remanded the matter for fresh adjudication, directing the assessing officer to consider overlooked aspects. The Court instructed the CBEC to issue guidelines ensuring comprehensive consideration of objections. Ultimately, finding no substantial legal question, the appeal was dismissed without costs, with the Court urging efficient adjudication to prevent unnecessary delays. en-us Tue, 08 Oct 2013 00:00:00 +0530 Fri, 07 Feb 2014 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238113 The High Court, in a case involving the interpretation of Section 11B of the Act and principles of natural justice, emphasized the importance of addressing all objections to refund claims to prevent prolonged litigation. The Tribunal remanded the matter for fresh adjudication, directing the assessing officer to consider overlooked aspects. The Court instructed the CBEC to issue guidelines ensuring comprehensive consideration of objections. Ultimately, finding no substantial legal question, the appeal was dismissed without costs, with the Court urging efficient adjudication to prevent unnecessary delays. Case-Laws Central Excise Tue, 08 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238113