https://www.taxtmi.com/caselaws?id=47844 Refund entitlement depending on disputed facts such as payment under protest, proper filing, finality of assessment, limitation, and passing on of duty may be remitted for fresh adjudication where the original records require verification. The High Court upheld the Tribunal's decision to send the refund claims back to the Original Authority for de novo consideration because those factual issues could not be conclusively resolved at the appellate stage. It also held that no final view should be recorded on the applicability of the earlier Supreme Court ruling or on the protest procedure while the matter is being reconsidered afresh, since those questions must be examined on the evidence before the Original Authority. en-us Wed, 30 Nov 2005 00:00:00 +0530 Sat, 31 Jul 2010 11:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47844 Refund entitlement depending on disputed facts such as payment under protest, proper filing, finality of assessment, limitation, and passing on of duty may be remitted for fresh adjudication where the original records require verification. The High Court upheld the Tribunal's decision to send the refund claims back to the Original Authority for de novo consideration because those factual issues could not be conclusively resolved at the appellate stage. It also held that no final view should be recorded on the applicability of the earlier Supreme Court ruling or on the protest procedure while the matter is being reconsidered afresh, since those questions must be examined on the evidence before the Original Authority. Case-Laws Central Excise Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47844