https://www.taxtmi.com/caselaws?id=763361 The HC set aside the impugned order by the revisionary authority, which had rejected the petitioner's revision application under Section 35EE of the Central Excise Act, 1944, due to a misinterpretation regarding simultaneous claims for rebate and refund. The court found the jurisdictional objection meritless and directed the revisionary authority to reconsider the petitioner's application, ensuring the petitioner's right to be heard. The petition was disposed of, granting relief for a fresh evaluation of the claim concerning the Swachh Bharat Cess rebate. en-us Mon, 23 Sep 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763361 The HC set aside the impugned order by the revisionary authority, which had rejected the petitioner's revision application under Section 35EE of the Central Excise Act, 1944, due to a misinterpretation regarding simultaneous claims for rebate and refund. The court found the jurisdictional objection meritless and directed the revisionary authority to reconsider the petitioner's application, ensuring the petitioner's right to be heard. The petition was disposed of, granting relief for a fresh evaluation of the claim concerning the Swachh Bharat Cess rebate. Case-Laws Central Excise Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763361