https://www.taxtmi.com/caselaws?id=72989 Excise refund claims arising from a classification list filed under protest require statutory adjudication, and their return cannot be treated as a purely administrative act that defeats appellate recourse. Where the assessee has sought a written decision on classification, the absence of a formal appealable order does not by itself extinguish the remedy. An appellate authority must also comply with mandatory procedure under the appellate provision and, where hearing is requested, afford personal hearing before deciding the appeal. Failure to do so constitutes breach of natural justice and justifies setting aside the order and remand for fresh decision on the merits. en-us Wed, 27 May 1987 00:00:00 +0530 Thu, 26 May 2011 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72989 Excise refund claims arising from a classification list filed under protest require statutory adjudication, and their return cannot be treated as a purely administrative act that defeats appellate recourse. Where the assessee has sought a written decision on classification, the absence of a formal appealable order does not by itself extinguish the remedy. An appellate authority must also comply with mandatory procedure under the appellate provision and, where hearing is requested, afford personal hearing before deciding the appeal. Failure to do so constitutes breach of natural justice and justifies setting aside the order and remand for fresh decision on the merits. Case-Laws Central Excise Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72989