https://www.taxtmi.com/caselaws?id=781208 HC set aside the impugned order dated 17 Jan 2022 and remanded the matter to the 2nd Respondent for fresh decision on the revision application. The court found multiple material issues-parity of rebate entitlement, nexus of unpaid interest with rebate, effect of payment "under protest", applicability of s.142(4) CGST, ss.136/130 provisions, impact of SVLDRS settlement and unjust enrichment-not considered or decided. The 2nd Respondent must address these factual and legal issues afresh and afford the petitioner opportunity to meet any new grounds relied upon. en-us Mon, 10 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781208 HC set aside the impugned order dated 17 Jan 2022 and remanded the matter to the 2nd Respondent for fresh decision on the revision application. The court found multiple material issues-parity of rebate entitlement, nexus of unpaid interest with rebate, effect of payment "under protest", applicability of s.142(4) CGST, ss.136/130 provisions, impact of SVLDRS settlement and unjust enrichment-not considered or decided. The 2nd Respondent must address these factual and legal issues afresh and afford the petitioner opportunity to meet any new grounds relied upon. Case-Laws Central Excise Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781208