Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1346 - AT - Central ExciseDenial of refund claim - Denial of exemption claim - Held that:- Both the authorities below observed that refund claim is premature as the de-novo adjudication is still pending. On a query from the Bench, the learned Advocate for the appellant submits that the Tribunal passed the order in 2011 and de-novo adjudication is still pending. In my considered view, as the de-novo adjudication is pending before the Commissioner and therefore, the matter may be remanded to the Commissioner to decide afresh. - impugned order is set-aside. The matter is remanded to Commissioner - Decided in favour of assessee.
|