https://www.taxtmi.com/caselaws?id=420402 The appeal against the Refund rejection Order for a special value addition rate application was remanded by the Appellate Tribunal to the Adjudicating authority for reconsideration. The rejection based on limitation was challenged, citing the timely application post a Supreme Court judgment. The Tribunal, guided by the Gauhati High Court's insights, emphasized the importance of the application timing for special rate fixation. The case was allowed for further examination and decision by the Adjudicating authority in line with the High Court's observations, focusing on the streamlining purpose of the special rate application process. en-us Mon, 14 Mar 2022 00:00:00 +0530 Sat, 02 Apr 2022 08:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420402 The appeal against the Refund rejection Order for a special value addition rate application was remanded by the Appellate Tribunal to the Adjudicating authority for reconsideration. The rejection based on limitation was challenged, citing the timely application post a Supreme Court judgment. The Tribunal, guided by the Gauhati High Court's insights, emphasized the importance of the application timing for special rate fixation. The case was allowed for further examination and decision by the Adjudicating authority in line with the High Court's observations, focusing on the streamlining purpose of the special rate application process. Case-Laws Central Excise Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420402