https://www.taxtmi.com/caselaws?id=352676 The Commissioner (A) upheld the impugned order allowing a refund of Rs. 30,00,000, directing the original authority to re-examine the rejection of Rs. 20,00,000 and issue a speaking order. The Revenue's appeal was dismissed, emphasizing the importance of jurisdictional competence in refund sanctioning and adherence to proper procedures. The decision underscored the significance of following legal provisions and ensuring fairness in handling refund claims. The Commissioner (A) stressed the need for appropriate jurisdictional considerations in refund cases, affirming the order and dismissing the Revenue's appeal. en-us Thu, 16 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 08:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352676 The Commissioner (A) upheld the impugned order allowing a refund of Rs. 30,00,000, directing the original authority to re-examine the rejection of Rs. 20,00,000 and issue a speaking order. The Revenue's appeal was dismissed, emphasizing the importance of jurisdictional competence in refund sanctioning and adherence to proper procedures. The decision underscored the significance of following legal provisions and ensuring fairness in handling refund claims. The Commissioner (A) stressed the need for appropriate jurisdictional considerations in refund cases, affirming the order and dismissing the Revenue's appeal. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352676