https://www.taxtmi.com/caselaws?id=443834 The Tribunal remanded the case to the adjudicating authority to verify if the refund claim related to the tax amount paid on 29.06.2017 is subject to limitation under Section 11B of the Central Excise Act, 1944. The matter was also referred back for a fresh examination on the merit issue concerning the Point of Taxation Rules, with directions to ensure principles of natural justice are observed in the adjudication process. en-us Wed, 05 Jul 2023 00:00:00 +0530 Wed, 04 Oct 2023 07:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443834 The Tribunal remanded the case to the adjudicating authority to verify if the refund claim related to the tax amount paid on 29.06.2017 is subject to limitation under Section 11B of the Central Excise Act, 1944. The matter was also referred back for a fresh examination on the merit issue concerning the Point of Taxation Rules, with directions to ensure principles of natural justice are observed in the adjudication process. Case-Laws Service Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443834