https://www.taxtmi.com/caselaws?id=40529 Under the excise refund framework, where the appellate authority limited remand only to the portion said to be within limitation, the revision authority held that the limitation issue had not been properly dealt with and that partial remand would improperly restrict reconsideration of the claim. The matter was therefore directed to be remanded in full to the Assistant Collector for de novo consideration, and the appellate restriction confining remand to claims within one year under the refund rules was set aside. en-us Thu, 22 Jun 1978 00:00:00 +0530 Mon, 10 May 2010 12:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40529 Under the excise refund framework, where the appellate authority limited remand only to the portion said to be within limitation, the revision authority held that the limitation issue had not been properly dealt with and that partial remand would improperly restrict reconsideration of the claim. The matter was therefore directed to be remanded in full to the Assistant Collector for de novo consideration, and the appellate restriction confining remand to claims within one year under the refund rules was set aside. Case-Laws Central Excise Thu, 22 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40529