https://www.taxtmi.com/caselaws?id=266071 Where entitlement to refund depends on substantive adjudication still pending in de-novo proceedings pursuant to an earlier remand, the refund claim should not be finally rejected as premature. The pending liability issue had not attained finality, so the proper course was to remit the refund claim for fresh consideration along with the remanded adjudication. The rejection was not sustained and the matter was sent back to the Commissioner for a fresh decision in accordance with the earlier remand order. en-us Tue, 24 Mar 2015 00:00:00 +0530 Sat, 17 Oct 2015 23:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266071 Where entitlement to refund depends on substantive adjudication still pending in de-novo proceedings pursuant to an earlier remand, the refund claim should not be finally rejected as premature. The pending liability issue had not attained finality, so the proper course was to remit the refund claim for fresh consideration along with the remanded adjudication. The rejection was not sustained and the matter was sent back to the Commissioner for a fresh decision in accordance with the earlier remand order. Case-Laws Central Excise Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266071