https://www.taxtmi.com/caselaws?id=402588 The Appeals challenging the denial of refund under Rule 5 of Cenvat Credit Rules, 2004 were allowed by way of remand. The Member (Judicial) found merit in the Appellants' contentions regarding the lack of detailed discussions and clear reasoning in the Commissioner's decision. The matter was remanded to the Commissioner for a fresh decision limited to the issues raised in the Appeals, emphasizing the need for proper reasoning and findings. The decision focused on procedural deficiencies without delving into the merits of the case, ensuring a fair opportunity for both sides to present their case. en-us Wed, 06 Jan 2021 00:00:00 +0530 Thu, 07 Jan 2021 16:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402588 The Appeals challenging the denial of refund under Rule 5 of Cenvat Credit Rules, 2004 were allowed by way of remand. The Member (Judicial) found merit in the Appellants' contentions regarding the lack of detailed discussions and clear reasoning in the Commissioner's decision. The matter was remanded to the Commissioner for a fresh decision limited to the issues raised in the Appeals, emphasizing the need for proper reasoning and findings. The decision focused on procedural deficiencies without delving into the merits of the case, ensuring a fair opportunity for both sides to present their case. Case-Laws Service Tax Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402588