https://www.taxtmi.com/caselaws?id=760529 The revisional order rejecting rebate claims was unsustainable because it applied the Central Excise Rules, 1944, even though the dispute had to be examined under the Central Excise Rules, 2001 and subsequent Rules, together with Condition Nos. 2(e) and 2(h) of Notification No. 19/2004 under Rule 18 of the Central Excise Rules, 2002. Applying an inapplicable statutory framework vitiated the decision, so the Gujarat HC quashed the order and remanded the revision applications for fresh de novo consideration after hearing the petitioners. No finding was returned on the merits of entitlement to rebate. en-us Thu, 26 Sep 2024 00:00:00 +0530 Wed, 23 Oct 2024 08:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760529 The revisional order rejecting rebate claims was unsustainable because it applied the Central Excise Rules, 1944, even though the dispute had to be examined under the Central Excise Rules, 2001 and subsequent Rules, together with Condition Nos. 2(e) and 2(h) of Notification No. 19/2004 under Rule 18 of the Central Excise Rules, 2002. Applying an inapplicable statutory framework vitiated the decision, so the Gujarat HC quashed the order and remanded the revision applications for fresh de novo consideration after hearing the petitioners. No finding was returned on the merits of entitlement to rebate. Case-Laws Central Excise Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760529