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2013 (10) TMI 568 - HC - Central ExciseRefund Claim – Maintainability of Appeal - whether show cause is required to be issued to reject the refund claim u/s 11B - Held that:- tribunal has remanded back the case to adjudicating authority - , it is evident from reading the order of the Tribunal that all the relevant issues have been kept open for adjudication before the Assessing Officer. There is no adjudication by the Tribunal either for or against the Appellant. In this view of the matter, we see no reason to entertain the Appeal, which will not give rise to any substantial question of law. Regarding processing of refund claim - The CBEC directed to issue necessary guidelines in the form of an administrative circular to ensure that assessing officers and first appellate authorities decide all objections to refund claims – Decided against Petitioner.
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