https://www.taxtmi.com/caselaws?id=415713 The Court set aside the Tribunal's decision in a case involving the interpretation of Notification No.12/2013 for a refund claim under the Central Excise Act, 1944. The Court held that the Tribunal should have considered the effect of the notification in granting the refund claim and should have either followed its earlier view or referred the matter to a larger bench for reconsideration. The Court remanded the proceedings for fresh consideration and directed the Tribunal to decide the appeal promptly. The appellant's appeal was allowed, with each party bearing its own costs. en-us Mon, 15 Nov 2021 00:00:00 +0530 Wed, 20 Apr 2022 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415713 The Court set aside the Tribunal's decision in a case involving the interpretation of Notification No.12/2013 for a refund claim under the Central Excise Act, 1944. The Court held that the Tribunal should have considered the effect of the notification in granting the refund claim and should have either followed its earlier view or referred the matter to a larger bench for reconsideration. The Court remanded the proceedings for fresh consideration and directed the Tribunal to decide the appeal promptly. The appellant's appeal was allowed, with each party bearing its own costs. Case-Laws Central Excise Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415713