https://www.taxtmi.com/caselaws?id=337132 Where a refund claim is rejected on multiple substantive grounds, the appellate authority must return findings on each material objection before the dispute can be finally resolved. The record showed that the appellate order dealt only with limitation and unjust enrichment, but did not examine the core objections that no excess duty had been paid, the refund requirements were not satisfied, and the claimed refund of Modvat credit on capital goods lacked a clear legal basis. The order was therefore incomplete, set aside, and the matter remanded for fresh speaking consideration on all relevant grounds, leaving the substantive refund entitlement undecided. en-us Mon, 05 Dec 2016 00:00:00 +0530 Mon, 20 Feb 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337132 Where a refund claim is rejected on multiple substantive grounds, the appellate authority must return findings on each material objection before the dispute can be finally resolved. The record showed that the appellate order dealt only with limitation and unjust enrichment, but did not examine the core objections that no excess duty had been paid, the refund requirements were not satisfied, and the claimed refund of Modvat credit on capital goods lacked a clear legal basis. The order was therefore incomplete, set aside, and the matter remanded for fresh speaking consideration on all relevant grounds, leaving the substantive refund entitlement undecided. Case-Laws Central Excise Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337132