https://www.taxtmi.com/caselaws?id=362424 Refund of additional duty of excise on tea required fresh adjudication where the record suggested payment under protest and evidence that the duty burden had not been passed on to buyers. The appellate order was set aside because it did not adequately discuss the full facts or the relevant exemption background. The adjudicating authority was directed to reconsider the refund claim on the existing record and any further evidence produced, and to decide the matter afresh in accordance with law. en-us Tue, 19 Jun 2018 00:00:00 +0530 Tue, 26 Jun 2018 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362424 Refund of additional duty of excise on tea required fresh adjudication where the record suggested payment under protest and evidence that the duty burden had not been passed on to buyers. The appellate order was set aside because it did not adequately discuss the full facts or the relevant exemption background. The adjudicating authority was directed to reconsider the refund claim on the existing record and any further evidence produced, and to decide the matter afresh in accordance with law. Case-Laws Central Excise Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362424