https://www.taxtmi.com/caselaws?id=334979 A plea that factory closure across different months could be aggregated for refund under a closure-based duty scheme was held inadmissible when raised for the first time before the Tribunal, because it was a mixed question of law and fact requiring factual inquiry. The principle applied was that a new ground not advanced before the original or first appellate authority cannot be entertained at the appellate stage where it depends on facts, and the rejection of the refund claim was sustained. en-us Wed, 13 Apr 2016 00:00:00 +0530 Thu, 24 Nov 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334979 A plea that factory closure across different months could be aggregated for refund under a closure-based duty scheme was held inadmissible when raised for the first time before the Tribunal, because it was a mixed question of law and fact requiring factual inquiry. The principle applied was that a new ground not advanced before the original or first appellate authority cannot be entertained at the appellate stage where it depends on facts, and the rejection of the refund claim was sustained. Case-Laws Central Excise Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334979