https://www.taxtmi.com/caselaws?id=773694 Time spent pursuing a remedy before the wrong forum may be excluded when the party acted bona fide, so limitation for a revision application can be computed after taking that period into account under the Limitation Act framework. On the same factual matrix, a revisional authority cannot disregard an existing judicial determination on classification and then decide the rebate dispute on a contrary basis; doing so offends judicial propriety. The revisional order was therefore unsustainable both on limitation and on merits, and relief was granted against the adverse excise demand. en-us Fri, 28 Mar 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773694 Time spent pursuing a remedy before the wrong forum may be excluded when the party acted bona fide, so limitation for a revision application can be computed after taking that period into account under the Limitation Act framework. On the same factual matrix, a revisional authority cannot disregard an existing judicial determination on classification and then decide the rebate dispute on a contrary basis; doing so offends judicial propriety. The revisional order was therefore unsustainable both on limitation and on merits, and relief was granted against the adverse excise demand. Case-Laws Central Excise Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773694