Refund claim on levy sugar duty required fresh adjudication after reliance on mismatched supporting material.

A refund claim concerning clearance of levy sugar at the duty rate applicable to free-sale sugar could not be finally resolved on the existing record because the order-in-appeal relied on a letter for a different month, while the relevant release order for the disputed month contained no provision for reimbursement of differential duty. The mismatch in the supporting material made the earlier adjudication unsatisfactory. The impugned order was set aside and the matter was remanded to the adjudicating authority for de novo consideration after granting the appellants a personal hearing.

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Issues: Whether the refund claim arising from clearance of levy sugar at the duty rate applicable to free-sale sugar could be finally decided on the existing record, and whether the matter required reconsideration.

Analysis: The order-in-appeal proceeded on a letter concerning a different month, while the relevant release order for the month in dispute did not contain any provision for reimbursement of differential duty. In view of the mismatch in the material relied upon and the need to examine the claim afresh, the existing adjudication was found unsatisfactory.

Outcome: The impugned order was set aside and the matter was remanded to the adjudicating authority for de novo consideration after granting personal hearing to the appellants.

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