https://www.taxtmi.com/caselaws?id=90430 A refund claim rejected for want of jurisdiction, without any merits adjudication by the original authority, was held to require fresh examination. The appellate authority had gone into merits and limitation prematurely, but the Tribunal found that the claim had not received proper consideration at the initial stage. The assessee was entitled to place its case on both the substantive refund issue and limitation before the jurisdictional authority. The order was therefore set aside and the matter remanded to the jurisdictional Assistant Collector of Customs for de novo consideration on merits and limitation. en-us Wed, 05 Nov 1997 00:00:00 +0530 Fri, 07 Oct 2011 13:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90430 A refund claim rejected for want of jurisdiction, without any merits adjudication by the original authority, was held to require fresh examination. The appellate authority had gone into merits and limitation prematurely, but the Tribunal found that the claim had not received proper consideration at the initial stage. The assessee was entitled to place its case on both the substantive refund issue and limitation before the jurisdictional authority. The order was therefore set aside and the matter remanded to the jurisdictional Assistant Collector of Customs for de novo consideration on merits and limitation. Case-Laws Customs Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90430