Denial of rebate claim u/r 18 of Central Excise Rules without dealing with crucial issue is not justifiable

India Yamaha Motor Private Limited Vs Union of India (Bombay High Court) Bombay High Court held that passing of impugned order denying rebate claim under rule 18 of the Central Excise Rules without dealing with crucial issues and without considering the submissions is not justifiable. Accordingly, order is set aside and matter is remanded back. Facts- The present petition has been preferred by the petitioner. The Petitioner challenges the order dated 17 January 2022 made by the 2nd Respondent denying the Petitioner a rebate totalling Rs. 3,26,17,188/- and interest thereon under Section 11 B(b)...