https://www.taxtmi.com/caselaws?id=364467 An appellate authority must consider and address all material submissions, with reasons for accepting or rejecting them. Where a written contention on subsequent-period refund and differential treatment of similar transactions was specifically raised but left undecided, the appellate order could not be sustained. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh consideration of the submissions and for passing a reasoned order. en-us Fri, 15 Jun 2018 00:00:00 +0530 Tue, 31 Jul 2018 07:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364467 An appellate authority must consider and address all material submissions, with reasons for accepting or rejecting them. Where a written contention on subsequent-period refund and differential treatment of similar transactions was specifically raised but left undecided, the appellate order could not be sustained. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh consideration of the submissions and for passing a reasoned order. Case-Laws Central Excise Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364467