https://www.taxtmi.com/caselaws?id=312268 Refund of excise duty on coal cleared at a notified price later reduced was not decided on merits because an identical dispute in the assessee's own case had already been remanded. Following that approach, the impugned order was set aside and the matter was sent back to the original authority for fresh adjudication, leaving the refund claim open for reconsideration. en-us Thu, 07 Sep 2017 00:00:00 +0530 Fri, 09 Feb 2024 18:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312268 Refund of excise duty on coal cleared at a notified price later reduced was not decided on merits because an identical dispute in the assessee's own case had already been remanded. Following that approach, the impugned order was set aside and the matter was sent back to the original authority for fresh adjudication, leaving the refund claim open for reconsideration. Case-Laws Central Excise Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312268