https://www.taxtmi.com/caselaws?id=443024 Excise credit refund entitlement depended on identifying the correct period to which the claim related, especially whether it arose before the exemption notification took effect. The existing record did not clearly establish that factual basis, so the findings were insufficient for a final determination. The matter was therefore sent back for reconsideration on the correct factual footing, with relief to be assessed only if the refund claim was found to relate to the pre-exemption period. en-us Tue, 05 Sep 2023 00:00:00 +0530 Fri, 15 Sep 2023 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443024 Excise credit refund entitlement depended on identifying the correct period to which the claim related, especially whether it arose before the exemption notification took effect. The existing record did not clearly establish that factual basis, so the findings were insufficient for a final determination. The matter was therefore sent back for reconsideration on the correct factual footing, with relief to be assessed only if the refund claim was found to relate to the pre-exemption period. Case-Laws Central Excise Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443024