https://www.taxtmi.com/caselaws?id=365921 A revisional order granting or denying rebate, drawback, CENVAT credit, or cash refund of CVD cannot stand when it rests on unspecified procedural irregularities without identifying the defects, explaining their legal effect, or recording a clear factual basis. The Kerala HC held that such a quasi-judicial order lacked proper factual and legal foundation and was therefore unsustainable. It quashed the revisional decision and remitted the matter for fresh consideration after hearing both sides and specifically dealing with the alleged procedural defects. The Court left the substantive merits of the rival claims open for decision in the revised proceedings. en-us Thu, 12 Jul 2018 00:00:00 +0530 Thu, 17 Jan 2019 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365921 A revisional order granting or denying rebate, drawback, CENVAT credit, or cash refund of CVD cannot stand when it rests on unspecified procedural irregularities without identifying the defects, explaining their legal effect, or recording a clear factual basis. The Kerala HC held that such a quasi-judicial order lacked proper factual and legal foundation and was therefore unsustainable. It quashed the revisional decision and remitted the matter for fresh consideration after hearing both sides and specifically dealing with the alleged procedural defects. The Court left the substantive merits of the rival claims open for decision in the revised proceedings. Case-Laws Central Excise Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365921