https://www.taxtmi.com/caselaws?id=42370 An exemption notification under central excise law was held applicable to the petitioners, making their claim for refund of excess duty maintainable. The refund representation had not been properly examined, and the refusal orders were found defective because they did not address the claim in its proper legal perspective. The authorities were required to reconsider the refund claim after granting a personal hearing and passing a reasoned order in accordance with law. On the facts stated, limitation was not to defeat reconsideration of the claim, and the impugned orders were treated as unsustainable. en-us Fri, 01 Jul 1988 00:00:00 +0530 Thu, 10 Jun 2010 17:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42370 An exemption notification under central excise law was held applicable to the petitioners, making their claim for refund of excess duty maintainable. The refund representation had not been properly examined, and the refusal orders were found defective because they did not address the claim in its proper legal perspective. The authorities were required to reconsider the refund claim after granting a personal hearing and passing a reasoned order in accordance with law. On the facts stated, limitation was not to defeat reconsideration of the claim, and the impugned orders were treated as unsustainable. Case-Laws Central Excise Fri, 01 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42370