https://www.taxtmi.com/caselaws?id=170696 A revisional authority cannot reverse a reasoned order on rebate of excise duty for exported goods by relying only on a general bar in the excise manual. Where the Commissioner had found that the drawback claim related only to the customs component and not to central excise duty, the revisional order had to address that reasoning, the drawback notification, and the distinction between customs drawback and excise component drawback. A mere recital of statutory text and general interpretive principles was insufficient. The revisional order was set aside, and the matter was remanded for fresh, reasoned consideration in accordance with law. en-us Wed, 16 Apr 2014 00:00:00 +0530 Tue, 09 Jun 2015 15:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170696 A revisional authority cannot reverse a reasoned order on rebate of excise duty for exported goods by relying only on a general bar in the excise manual. Where the Commissioner had found that the drawback claim related only to the customs component and not to central excise duty, the revisional order had to address that reasoning, the drawback notification, and the distinction between customs drawback and excise component drawback. A mere recital of statutory text and general interpretive principles was insufficient. The revisional order was set aside, and the matter was remanded for fresh, reasoned consideration in accordance with law. Case-Laws Customs Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170696