https://www.taxtmi.com/caselaws?id=93326 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. en-us Fri, 15 Jan 1999 00:00:00 +0530 Wed, 09 Nov 2011 18:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93326 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. Case-Laws Customs Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93326