https://www.taxtmi.com/caselaws?id=366911 The appeals by the assessee challenging the Commissioner's power to remand cases under Section 35A of the Central Excise Act were dismissed. The judgment affirmed the Commissioner (Appeals)' authority to remand cases, citing legal precedents. Additionally, the Revenue's appeals disputing the calculation of the relevant date for time limits on refund claims were also dismissed. The judgment clarified that the end of the quarter could be considered the relevant date for time limit calculation, aligning with a previous Larger Bench decision. This ruling settled the issues surrounding remand powers and time limit calculations for refund claims under the Cenvat Credit Rules. en-us Mon, 26 Feb 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366911 The appeals by the assessee challenging the Commissioner's power to remand cases under Section 35A of the Central Excise Act were dismissed. The judgment affirmed the Commissioner (Appeals)' authority to remand cases, citing legal precedents. Additionally, the Revenue's appeals disputing the calculation of the relevant date for time limits on refund claims were also dismissed. The judgment clarified that the end of the quarter could be considered the relevant date for time limit calculation, aligning with a previous Larger Bench decision. This ruling settled the issues surrounding remand powers and time limit calculations for refund claims under the Cenvat Credit Rules. Case-Laws Service Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366911