Refund claim rejected on new ground without hearing could not stand; matter remanded for fresh consideration.

A refund claim could not be rejected on a new ground raised for the first time in appeal without prior notice or an opportunity of hearing. Since the original rejection was not based on that ground and the claim was otherwise sufficiently clear, the refusal to entertain it for lack of elaboration was unsustainable. The rejection was set aside and the matter was remanded for fresh disposal, with liberty to produce supporting documents if required.

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Issues: Whether the rejection of the refund claim on a new ground, without prior notice or opportunity of hearing, could be sustained, and whether the matter required remand for fresh disposal of the refund claim.

Analysis: The new ground adopted in appeal had not been the basis of the original rejection and there was nothing to show that the appellant had been informed of it or heard on that point. The refund claim was otherwise stated with sufficient clarity, and the refusal to entertain it for want of elaboration could not be upheld. The original rejection was therefore unsustainable and the claim required reconsideration after allowing production of supporting documents if necessary.

Conclusion: The rejection was set aside and the refund claim was remanded for fresh disposal after granting the appellant an opportunity to produce the required documents.

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