https://www.taxtmi.com/caselaws?id=362705 The Tribunal allowed the appeal by way of remand, setting aside the Commissioner (Appeals) order and directing fresh adjudication. The case involved refund claims for accumulated unutilized Cenvat credit, with the Tribunal emphasizing the importance of a fair opportunity for both parties to present their case. The matter was remanded for de novo adjudication to consider new grounds raised by the appellant, ensuring a comprehensive assessment of the refund claims within the limitation period as per Section 11B of the Central Excise Act, 1944. en-us Fri, 29 Jun 2018 00:00:00 +0530 Mon, 02 Jul 2018 10:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362705 The Tribunal allowed the appeal by way of remand, setting aside the Commissioner (Appeals) order and directing fresh adjudication. The case involved refund claims for accumulated unutilized Cenvat credit, with the Tribunal emphasizing the importance of a fair opportunity for both parties to present their case. The matter was remanded for de novo adjudication to consider new grounds raised by the appellant, ensuring a comprehensive assessment of the refund claims within the limitation period as per Section 11B of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362705