https://www.taxtmi.com/caselaws?id=353557 The Tribunal remanded the case back to the Original Authority for a fresh decision regarding the appellant's eligibility for a refund of differential Central Excise duty on coal cleared due to non-payment by buyers. Emphasizing the importance of supporting documents, the Tribunal instructed a thorough examination of the claims based on the correct assessable value and payment realization. The appellant was granted the opportunity to present their case adequately, with the Original Authority directed to expedite the decision within three months. The appeals were allowed for remand to reevaluate the refund claims based on clarified criteria and submission of necessary supporting documents. en-us Fri, 26 May 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353557 The Tribunal remanded the case back to the Original Authority for a fresh decision regarding the appellant's eligibility for a refund of differential Central Excise duty on coal cleared due to non-payment by buyers. Emphasizing the importance of supporting documents, the Tribunal instructed a thorough examination of the claims based on the correct assessable value and payment realization. The appellant was granted the opportunity to present their case adequately, with the Original Authority directed to expedite the decision within three months. The appeals were allowed for remand to reevaluate the refund claims based on clarified criteria and submission of necessary supporting documents. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353557