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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Rejection of Refund claim - The observation appears to be ...


Court Rejects Refund Claim Without Explanation, Lacks Reasoned Analysis, Violates Rule Against Arbitrary Decisions.

March 16, 2019

Case Laws     Central Excise     AT

Rejection of Refund claim - The observation appears to be arbitrary as nothing is forthcoming from his order as to why he disbelieved those documentary evidence or rejected those as insufficient. In a judicial proceeding, order has to be a reasoned one based on judicial analysis where whim and caprice have got no role to play.

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