https://www.taxtmi.com/caselaws?id=758155 CESTAT Mumbai held that the original authority must undertake fresh fact-finding regarding refund of Rs.24 lakhs pre-deposit paid by appellant in clandestine production case involving mild steel ingots. The tribunal noted that basic details submitted by appellant were not verified to determine refund eligibility under Central Excise Act, 1944. Case remanded to original authority for verification of documents and passing speaking order. Appeal partially allowed with modification requiring de novo proceedings for pre-deposit refund determination. en-us Wed, 04 Sep 2024 00:00:00 +0530 Mon, 09 Sep 2024 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758155 CESTAT Mumbai held that the original authority must undertake fresh fact-finding regarding refund of Rs.24 lakhs pre-deposit paid by appellant in clandestine production case involving mild steel ingots. The tribunal noted that basic details submitted by appellant were not verified to determine refund eligibility under Central Excise Act, 1944. Case remanded to original authority for verification of documents and passing speaking order. Appeal partially allowed with modification requiring de novo proceedings for pre-deposit refund determination. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758155