Unaddressed statutory refund claim makes appellate order unsustainable and requires fresh consideration after hearing both parties.

An appellate order is unsustainable where it fails to record a finding on the material statutory refund claim under Section 11B of the Central Excises and Salt Act, 1944. The Commissioner (Appeals) had disposed of the Revenue's challenge by reference to Rule 57E of the Central Excise Rules, 1944, but did not adjudicate the assessee's Section 11B claim. Because that central issue remained unanswered, the order was set aside and the matter remanded for fresh appellate consideration after hearing both sides.

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Issues: Whether the order of the Commissioner (Appeals) rejecting the Revenue's appeal could stand when no finding was recorded on the assessee's claim under Section 11B of the Central Excises and Salt Act, 1944.

Analysis: The refund had been claimed and sanctioned under Section 11B of the Central Excises and Salt Act, 1944, but the Commissioner (Appeals) disposed of the Revenue's challenge only by reference to Rule 57E of the Central Excise Rules, 1944. The record showed that the specific claim under Section 11B was not adjudicated in the impugned order. In the absence of a finding on that material issue, the appellate order could not be sustained and the matter required reconsideration after hearing both sides.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner of Central Excise (Appeals) for fresh decision after affording personal hearing to both parties.

Final Conclusion: The dispute was restored for de novo appellate adjudication, with the earlier appellate order annulled for want of a finding on the central refund issue.

Ratio Decidendi: An appellate order that fails to record a finding on the material statutory claim in dispute is unsustainable and must be set aside for fresh consideration after hearing the parties.

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