Refund dispute remanded for fresh consideration after hearing, with earlier tribunal decision and trade notice to be examined.

The refund dispute was required to be reconsidered because the lower appellate authority had not examined the earlier Tribunal decision or the relevant trade notice. Fresh adjudication was directed on the entire refund question, including limitation and the effect of those materials, after giving the appellant an opportunity of hearing. The Commissioner was directed to pass a speaking order in accordance with law on remand.

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Issues: Whether the refund dispute required remand for fresh consideration in the light of the Tribunal's earlier decision and the trade notice, after giving the appellant an opportunity of hearing.

Analysis: The matter was not treated as fit for final adjudication because the earlier Tribunal decision and the relevant trade notice had not been examined by the lower appellate authority. The record also indicated that the appellant should be given an opportunity of being heard while the entire refund question, including limitation and the effect of the cited materials, is reconsidered.

Conclusion: The matter was remanded to the Commissioner for fresh examination and a speaking order in accordance with law after hearing the appellant.

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