https://www.taxtmi.com/caselaws?id=162702 The Tribunal remanded the case back to the Commissioner (A) for fresh disposal, based on the principles outlined in the Indo-Nippon Chemicals Co. Ltd. case. The decision emphasized that the refund claim, arising from a mutual mistake, should not be constrained by the date of the reversal of Modvat Credit but rather from the date of discovering the mistake. Consequently, the appeal was allowed for reconsideration by the Commissioner (A) in accordance with the discussed principles. en-us Tue, 31 Jan 2006 00:00:00 +0530 Fri, 18 Sep 2015 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162702 The Tribunal remanded the case back to the Commissioner (A) for fresh disposal, based on the principles outlined in the Indo-Nippon Chemicals Co. Ltd. case. The decision emphasized that the refund claim, arising from a mutual mistake, should not be constrained by the date of the reversal of Modvat Credit but rather from the date of discovering the mistake. Consequently, the appeal was allowed for reconsideration by the Commissioner (A) in accordance with the discussed principles. Case-Laws Service Tax Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162702