https://www.taxtmi.com/caselaws?id=43362 A refund rejection under the Central Excise Rules, 1944 may be set aside where a subsequent statutory amendment alters the applicable legal regime, and the claimant may be left to pursue the claim afresh before the competent authority. The court applied the effect of the Central Excises and Customs Laws (Amendment) Act, 1991 and declined to examine the merits of the refund claim, while preserving the authority's power to consider objections based on delay or limitation under the amended provisions. The impugned order was quashed to that extent, and the matter was remitted for fresh consideration in accordance with law. en-us Wed, 22 Apr 1992 00:00:00 +0530 Thu, 17 Jun 2010 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43362 A refund rejection under the Central Excise Rules, 1944 may be set aside where a subsequent statutory amendment alters the applicable legal regime, and the claimant may be left to pursue the claim afresh before the competent authority. The court applied the effect of the Central Excises and Customs Laws (Amendment) Act, 1991 and declined to examine the merits of the refund claim, while preserving the authority's power to consider objections based on delay or limitation under the amended provisions. The impugned order was quashed to that extent, and the matter was remitted for fresh consideration in accordance with law. Case-Laws Central Excise Wed, 22 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43362