Natural justice requires fresh adjudication of refund claims rejected on disputed facts without a prior personal hearing.

Refund claims rejected on disputed factual grounds, including delay, alleged non-furnishing of indents, and absence of the master's signatures, were required to be reconsidered because the claimants said they had not been heard before rejection. The matter was remitted for de novo adjudication by the original authority through a reasoned speaking order after granting a personal hearing, in observance of natural justice. The earlier rejection was not sustained.

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Issues: Whether the refund claims rejected on grounds of delay, non-furnishing of indent and absence of the master's signatures on the prescribed form should be set aside and re-adjudicated after affording a personal hearing.

Analysis: The revision raised disputed questions of fact regarding the timeliness of some claims, the alleged requirement of indents, and the manner in which the ship's certificates were signed. It was also noticed that the petitioners complained of not having been heard before rejection of the claims. In these circumstances, the matter required fresh consideration by the original authority by a reasoned order, after granting an opportunity of hearing, in observance of natural justice.

Conclusion: The appellate order was set aside and the refund claims were directed to be adjudicated afresh by the Assistant Collector after personal hearing.

Final Conclusion: The dispute was sent back for de novo adjudication on the refund claims, with the earlier rejection not sustained.

Ratio Decidendi: Where refund claims are rejected on contested factual grounds and without affording a proper hearing, the matter should be remitted for fresh adjudication by a speaking order consistent with natural justice.

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