https://www.taxtmi.com/caselaws?id=369876 The Tribunal set aside the rejection of a refund claim for Excise Duty, emphasizing the importance of following directions and ensuring consistency in decision-making processes. The Tribunal criticized the Revenue for changing its stance and issuing a second Show Cause Notice without proper justification. It ruled in favor of the appellant, highlighting the need for adherence to legal principles and procedural fairness, stating that the constitutional validity of the excess amount paid should be determined by higher courts. en-us Tue, 30 Oct 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369876 The Tribunal set aside the rejection of a refund claim for Excise Duty, emphasizing the importance of following directions and ensuring consistency in decision-making processes. The Tribunal criticized the Revenue for changing its stance and issuing a second Show Cause Notice without proper justification. It ruled in favor of the appellant, highlighting the need for adherence to legal principles and procedural fairness, stating that the constitutional validity of the excess amount paid should be determined by higher courts. Case-Laws Central Excise Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369876