Judgement of Hon’ble Bombay High Court in the case of M/s Oil & Natural Gas Corporation Ltd. vs Union of India and others in Central Excise Appeal (L) No. 22 of 2013. – reg.

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.... of Excise and Customs New Delhi, the 11^th December, 2013 INSTRUCTION To 1.   All Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2.   CDR, Customs, Excise and Service Tax Appellate Tribunal. 3.   All Commissioners of Customs/Central Excise/Service Tax/ All Joint Chief Departmental Representatives/ Commission....

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....Hon'ble Bombay High Court in the case of M/s Oil & Natural Gas Corporation Ltd. vs Union of India and others in Central Excise Appeal (L) No. 22 of 2013 wherein the Hon'ble Bombay High Court has observed as under: "Before concluding, it is necessary for this court to observe that while adjudicating upon refund claims, it is necessary in the interest of justice for the assessing officers as well....