https://www.taxtmi.com/caselaws?id=339669 The judgment favored the assessee by upholding the dropping of the demand on limitation and granting the refund claim. The decision highlighted the importance of maintaining proper records and submitting them to the department to avoid allegations of suppression of facts. The judgment also emphasized the need for consistency in appeal decisions and the legality of refund sanctions. en-us Fri, 13 Jan 2017 00:00:00 +0530 Sat, 04 Mar 2017 15:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339669 The judgment favored the assessee by upholding the dropping of the demand on limitation and granting the refund claim. The decision highlighted the importance of maintaining proper records and submitting them to the department to avoid allegations of suppression of facts. The judgment also emphasized the need for consistency in appeal decisions and the legality of refund sanctions. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339669