https://www.taxtmi.com/caselaws?id=374001 The appeal against the rejection of a claim for refund of central excise duties under rule 8 of Central Excise Valuation Rules, 2000 was successful. The original authority rejected the claim due to non-challenge beyond the first appellate authority, and the first appellate authority rejected it based on time limitation. The Tribunal set aside the impugned order, emphasizing the importance of considering both procedural aspects and substantive merits of refund claims. The matter was remanded to the first appellate authority for a fresh decision, highlighting the commitment to fair consideration based on legal principles and evidence. en-us Wed, 23 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374001 The appeal against the rejection of a claim for refund of central excise duties under rule 8 of Central Excise Valuation Rules, 2000 was successful. The original authority rejected the claim due to non-challenge beyond the first appellate authority, and the first appellate authority rejected it based on time limitation. The Tribunal set aside the impugned order, emphasizing the importance of considering both procedural aspects and substantive merits of refund claims. The matter was remanded to the first appellate authority for a fresh decision, highlighting the commitment to fair consideration based on legal principles and evidence. Case-Laws Central Excise Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374001