https://www.taxtmi.com/caselaws?id=87063 Refund of additional sales tax claimed as abatement in the assessable value of motor vehicles under Section 4(4)(d)(ii) required fresh examination because the stated refund methodology and supporting particulars had not been properly considered at the original stage. As the record showed that the assessee had filed material explaining the computation, the adjudicating authority was directed to scrutinise that material afresh after granting a personal hearing. The impugned order was set aside and the matter remanded for de novo adjudication, thereby allowing the refund claim to be reconsidered on its merits. en-us Wed, 30 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87063 Refund of additional sales tax claimed as abatement in the assessable value of motor vehicles under Section 4(4)(d)(ii) required fresh examination because the stated refund methodology and supporting particulars had not been properly considered at the original stage. As the record showed that the assessee had filed material explaining the computation, the adjudicating authority was directed to scrutinise that material afresh after granting a personal hearing. The impugned order was set aside and the matter remanded for de novo adjudication, thereby allowing the refund claim to be reconsidered on its merits. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87063