https://www.taxtmi.com/caselaws?id=360933 Refund claims linked to an area-based exemption under Notification No. 39/2001 were held unsuitable for final affirmation where a recovery show cause notice on denial of the same exemption was still pending adjudication. Because the refund had been sanctioned and paid, but the exemption's validity remained under active challenge, the matter required fresh examination rather than conclusive acceptance of the earlier refund order. The refund dispute was remanded for de novo consideration, and the existing refund position was directed to continue during the remand. en-us Tue, 13 Feb 2018 00:00:00 +0530 Sat, 26 May 2018 07:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360933 Refund claims linked to an area-based exemption under Notification No. 39/2001 were held unsuitable for final affirmation where a recovery show cause notice on denial of the same exemption was still pending adjudication. Because the refund had been sanctioned and paid, but the exemption's validity remained under active challenge, the matter required fresh examination rather than conclusive acceptance of the earlier refund order. The refund dispute was remanded for de novo consideration, and the existing refund position was directed to continue during the remand. Case-Laws Central Excise Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360933