https://www.taxtmi.com/caselaws?id=403228 The High Court partly allowed the Appeal, quashed the impugned order, and remitted the matter back to the Tribunal for fresh consideration on its own merits. The Court emphasized the importance of independently assessing the case rather than solely relying on the assessment order not being challenged. It stressed the need to consider all relevant contentions, judgments, and facts presented by the appellant before making a decision. The judgment underscored the necessity for a thorough evaluation of the case, focusing on all relevant factors and legal principles in deciding the refund claim of Rubber Cess. en-us Mon, 18 Jan 2021 00:00:00 +0530 Thu, 21 Jan 2021 20:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403228 The High Court partly allowed the Appeal, quashed the impugned order, and remitted the matter back to the Tribunal for fresh consideration on its own merits. The Court emphasized the importance of independently assessing the case rather than solely relying on the assessment order not being challenged. It stressed the need to consider all relevant contentions, judgments, and facts presented by the appellant before making a decision. The judgment underscored the necessity for a thorough evaluation of the case, focusing on all relevant factors and legal principles in deciding the refund claim of Rubber Cess. Case-Laws Customs Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403228