https://www.taxtmi.com/caselaws?id=170569 The appellate order was set aside because the jurisdictional objection on the competent authority to examine the drawback claim had not been adjudicated in the order under appeal. As the dispute on jurisdiction remained unexamined, the matter could not be finally decided on the existing record. The case was remanded for fresh adjudication of the jurisdictional issue, and, if required, reconsideration of the drawback claim on merits in accordance with law. The Board's circular cited by the Revenue could be taken into account during the fresh decision-making process, subject to the applicable legal provisions. en-us Wed, 25 Aug 2010 00:00:00 +0530 Tue, 02 Jun 2015 16:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170569 The appellate order was set aside because the jurisdictional objection on the competent authority to examine the drawback claim had not been adjudicated in the order under appeal. As the dispute on jurisdiction remained unexamined, the matter could not be finally decided on the existing record. The case was remanded for fresh adjudication of the jurisdictional issue, and, if required, reconsideration of the drawback claim on merits in accordance with law. The Board's circular cited by the Revenue could be taken into account during the fresh decision-making process, subject to the applicable legal provisions. Case-Laws Central Excise Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170569