Tribunal Overturns Refund Rejection, Cites Natural Justice Violation; Orders Rehearing for Proper Adjudication.

The Tribunal set aside the impugned order by the Commissioner (Appeals), which upheld the rejection of a refund claim, due to a violation of natural justice principles. The appellant argued that only one hearing opportunity was provided and their adjournment request was ignored. The Tribunal found merit in this argument and remanded the case for a fresh decision by the Commissioner (Appeals), ensuring compliance with the previous remand order. The appeal was disposed of by remand.

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Issues involved: Violation of principles of natural justice in passing the impugned order.

The appellant filed an appeal against the impugned order passed by the Commissioner (Appeals) upholding the rejection of the refund claim. The impugned order was passed following a remand order by the Tribunal. The appellant contended that the order violated the principles of natural justice as only one opportunity of hearing was granted, and their request for adjournment was not considered by the Commissioner (Appeals). Despite the appellant's written request for adjournment, the Commissioner (Appeals) proceeded with the order, stating that sufficient opportunity was given. The Tribunal found merit in the appellant's argument, setting aside the impugned order and remanding the matter for a fresh decision by the Commissioner (Appeals) in accordance with the earlier remand order. The appeal was disposed of by way of remand.

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