https://www.taxtmi.com/caselaws?id=794201 A rebate rejection and consequential penalty based solely on a precedent later set aside could not be sustained, because the legal foundation for the order had disappeared. The Gujarat HC noted that the authority was required to reconsider the rebate claim in light of the later Division Bench ruling and prevailing law. The impugned orders were therefore quashed and the matter remitted to the competent authority for fresh adjudication on merits. en-us Wed, 24 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794201 A rebate rejection and consequential penalty based solely on a precedent later set aside could not be sustained, because the legal foundation for the order had disappeared. The Gujarat HC noted that the authority was required to reconsider the rebate claim in light of the later Division Bench ruling and prevailing law. The impugned orders were therefore quashed and the matter remitted to the competent authority for fresh adjudication on merits. Case-Laws Central Excise Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794201