https://www.taxtmi.com/caselaws?id=405518 The court remanded the case to the Commissioner (Appeals) for a fresh decision, as it found that the Tribunal failed to adequately address the appellant's challenge regarding the exemption under the Mega Exemption Scheme. The court highlighted that the exemption could affect the limitation for the refund claim under Section 11B of the Central Excise Act, 1944. Consequently, the court set aside the previous orders by the Commissioner (Appeals) and the Tribunal, allowing the appeal and directing a reevaluation of the claim for exemption under the Mega Exemption Scheme. en-us Wed, 17 Mar 2021 00:00:00 +0530 Wed, 11 Aug 2021 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405518 The court remanded the case to the Commissioner (Appeals) for a fresh decision, as it found that the Tribunal failed to adequately address the appellant's challenge regarding the exemption under the Mega Exemption Scheme. The court highlighted that the exemption could affect the limitation for the refund claim under Section 11B of the Central Excise Act, 1944. Consequently, the court set aside the previous orders by the Commissioner (Appeals) and the Tribunal, allowing the appeal and directing a reevaluation of the claim for exemption under the Mega Exemption Scheme. Case-Laws Central Excise Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405518