https://www.taxtmi.com/caselaws?id=245755 The Tribunal allowed the Revenue's appeal against the remand order, citing a Supreme Court judgment. However, the extension of time for filing the refund claim under Rule 5 of CENVAT Credit Rules, 2004, was deemed a factual issue requiring reconsideration by the adjudicating authority. Consequently, both the impugned order and the adjudicating authority's decision were set aside, and the matter was remanded for fresh consideration to ensure fairness and adherence to principles of natural justice. The appeal was disposed of with all issues left open for further examination. en-us Tue, 15 Jan 2013 00:00:00 +0530 Sun, 06 Apr 2014 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245755 The Tribunal allowed the Revenue's appeal against the remand order, citing a Supreme Court judgment. However, the extension of time for filing the refund claim under Rule 5 of CENVAT Credit Rules, 2004, was deemed a factual issue requiring reconsideration by the adjudicating authority. Consequently, both the impugned order and the adjudicating authority's decision were set aside, and the matter was remanded for fresh consideration to ensure fairness and adherence to principles of natural justice. The appeal was disposed of with all issues left open for further examination. Case-Laws Central Excise Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245755