https://www.taxtmi.com/caselaws?id=279225 A refund dispute was remanded for fresh examination because the matter depended on the factual matrix and required reconsideration by the adjudicating authority. The Tribunal agreed that the issue should be examined afresh and held that the adjudicating authority must pass a reasoned order on the show cause notice allegations. It also noted that the first appellate authority's brief remark that rejection of refund was not legally tenable was made without reasons and was therefore inappropriate. en-us Tue, 02 Jan 2018 00:00:00 +0530 Fri, 08 Mar 2019 07:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279225 A refund dispute was remanded for fresh examination because the matter depended on the factual matrix and required reconsideration by the adjudicating authority. The Tribunal agreed that the issue should be examined afresh and held that the adjudicating authority must pass a reasoned order on the show cause notice allegations. It also noted that the first appellate authority's brief remark that rejection of refund was not legally tenable was made without reasons and was therefore inappropriate. Case-Laws Central Excise Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279225