TMI Blog2013 (10) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal: a. Whether on a true construction of Section 11 B of the Said Act and the principle of natural justice the Tribunal is correct in its conclusion that no Show Cause Notice is required to be issued proposing to reject the Refund claim filed under Section 11 B of the said Act ? b. Whether the CESTAT was correct in holding that a Show Cause Notice, issued to an assessee, proposing to reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the Tribunal. In view of the order of the Tribunal, proceedings have been remanded back to the Assistant Commissioner for fresh adjudication of the refund claim made by the Appellant, in accordance with law. The Tribunal has, in the course of its judgment, come to the conclusion that several relevant aspects which ought to have been adjudicated by the assesssing officer were not adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim in its entirety, proceedings remain pending for several years thereafter before the Central Excise and Service Tax Appellate Tribunal. This results in orders of remand in consequence of the failure of the assessing officer or the first appellate authority, as the case may be, to deal with all the aspects of the matter. This prolongs litigation, with several rounds of appeal and remand, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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