https://www.taxtmi.com/caselaws?id=265058 The Appellate Tribunal CESTAT AHMEDABAD upheld the rejection of a part of the refund claim as time-barred, directing the Adjudicating authority to decide on the remaining amount. It also upheld the rejection of a specific refund claim amount withdrawn by the assessee due to lack of evidence. The Tribunal confirmed the Commissioner (Appeals) had the authority to remand the case, rejecting the Revenue's challenge. The decision emphasized adherence to the stipulated period for filing refund claims and the Commissioner's power to remand cases, providing detailed legal analysis on the issues presented. en-us Thu, 26 Mar 2015 00:00:00 +0530 Tue, 06 Oct 2015 06:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265058 The Appellate Tribunal CESTAT AHMEDABAD upheld the rejection of a part of the refund claim as time-barred, directing the Adjudicating authority to decide on the remaining amount. It also upheld the rejection of a specific refund claim amount withdrawn by the assessee due to lack of evidence. The Tribunal confirmed the Commissioner (Appeals) had the authority to remand the case, rejecting the Revenue's challenge. The decision emphasized adherence to the stipulated period for filing refund claims and the Commissioner's power to remand cases, providing detailed legal analysis on the issues presented. Case-Laws Central Excise Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265058