https://www.taxtmi.com/caselaws?id=345130 The Court set aside the Tribunal's decision in a challenge to an order granting a refund, finding that the Tribunal failed to provide sufficient justification for concluding that the Assessee had effectively rebutted the statutory presumption under Section 12B of the Central Excise Act. The matter was remanded to the Tribunal for a fresh hearing, with both parties directed to appear for a new decision. The Court clarified that it did not address the case's merits, leaving all arguments open for further consideration by the Tribunal. en-us Sat, 01 Jul 2017 00:00:00 +0530 Thu, 28 Dec 2017 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345130 The Court set aside the Tribunal's decision in a challenge to an order granting a refund, finding that the Tribunal failed to provide sufficient justification for concluding that the Assessee had effectively rebutted the statutory presumption under Section 12B of the Central Excise Act. The matter was remanded to the Tribunal for a fresh hearing, with both parties directed to appear for a new decision. The Court clarified that it did not address the case's merits, leaving all arguments open for further consideration by the Tribunal. Case-Laws Central Excise Sat, 01 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345130