https://www.taxtmi.com/caselaws?id=435050 Rejection of a remission-related application was found unsustainable where the record showed reversal of CENVAT credit and prior intimation to the department, and that material was not disputed in response. The authority had proceeded on the premise that the reversal was not specifically placed before it, even though it was relevant to the remission claim and already available on the writ record. The matter required fresh consideration of the reversal material, verification of the original records, and an opportunity of hearing before any decision could stand. The rejection was set aside and the matter remanded for reconsideration. en-us Tue, 28 Feb 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435050 Rejection of a remission-related application was found unsustainable where the record showed reversal of CENVAT credit and prior intimation to the department, and that material was not disputed in response. The authority had proceeded on the premise that the reversal was not specifically placed before it, even though it was relevant to the remission claim and already available on the writ record. The matter required fresh consideration of the reversal material, verification of the original records, and an opportunity of hearing before any decision could stand. The rejection was set aside and the matter remanded for reconsideration. Case-Laws Central Excise Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435050