https://www.taxtmi.com/caselaws?id=386838 The dispute concerned a refund claim of excise duty on exported goods, with the respondent objecting that the duty had been paid erroneously out of Cenvat credit. The HC found that the relevant issues had not been examined in their proper perspective and that the evidentiary material required fuller scrutiny. It therefore set aside the impugned order and remitted the matter to the revisional authority for fresh adjudication after allowing both sides to file additional affidavits and present arguments. The merits of the refund claim were left open for reconsideration on a complete record. en-us Tue, 27 Aug 2019 00:00:00 +0530 Thu, 10 Oct 2019 12:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386838 The dispute concerned a refund claim of excise duty on exported goods, with the respondent objecting that the duty had been paid erroneously out of Cenvat credit. The HC found that the relevant issues had not been examined in their proper perspective and that the evidentiary material required fuller scrutiny. It therefore set aside the impugned order and remitted the matter to the revisional authority for fresh adjudication after allowing both sides to file additional affidavits and present arguments. The merits of the refund claim were left open for reconsideration on a complete record. Case-Laws Central Excise Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386838