https://www.taxtmi.com/caselaws?id=409528 The Tribunal set aside the decisions denying the refund claims based on provisional assessments under Rule 7 of the Central Excise Rules, 2002. It criticized the authorities for procedural flaws, violations of natural justice, and failure to properly examine evidence. The Tribunal emphasized the burden of proof on the Revenue and remanded the matter for re-adjudication, instructing a thorough consideration of all evidence and legal arguments presented by the appellant. The appeals were allowed for further review, ensuring a fair assessment in accordance with the law. en-us Thu, 08 Jul 2021 00:00:00 +0530 Wed, 12 Jan 2022 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409528 The Tribunal set aside the decisions denying the refund claims based on provisional assessments under Rule 7 of the Central Excise Rules, 2002. It criticized the authorities for procedural flaws, violations of natural justice, and failure to properly examine evidence. The Tribunal emphasized the burden of proof on the Revenue and remanded the matter for re-adjudication, instructing a thorough consideration of all evidence and legal arguments presented by the appellant. The appeals were allowed for further review, ensuring a fair assessment in accordance with the law. Case-Laws Central Excise Thu, 08 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409528