https://www.taxtmi.com/caselaws?id=335077 Refund claims under Notification No. 39/2001-CE required fresh adjudication because the actual date of addition of plant and machinery capacity and the production attributable to the pre- and post-31.12.2005 capacities had not been conclusively ascertained. The Tribunal noted that the eligibility issue under the notification had already been settled in principle, but the record was insufficient to decide the factual application of the restriction on refund. The matter was therefore remanded to the adjudicating authority for reconsideration, with a reasonable opportunity of hearing to be given to the claimant. en-us Wed, 08 Jun 2016 00:00:00 +0530 Fri, 25 Nov 2016 12:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335077 Refund claims under Notification No. 39/2001-CE required fresh adjudication because the actual date of addition of plant and machinery capacity and the production attributable to the pre- and post-31.12.2005 capacities had not been conclusively ascertained. The Tribunal noted that the eligibility issue under the notification had already been settled in principle, but the record was insufficient to decide the factual application of the restriction on refund. The matter was therefore remanded to the adjudicating authority for reconsideration, with a reasonable opportunity of hearing to be given to the claimant. Case-Laws Central Excise Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335077