https://www.taxtmi.com/caselaws?id=95061 A timely refund claim based on duty paid under protest cannot be rejected merely because the underlying demand order was not separately challenged. The refund authority must examine the refund grounds on their own merits, consider whether the duty was payable on the activity in question, and pass a reasoned order after hearing the claimant. Rejection solely on the technical objection that the original demand was not appealed was not sustained, and the matter was remanded for fresh adjudication on all issues. en-us Sat, 04 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 16:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95061 A timely refund claim based on duty paid under protest cannot be rejected merely because the underlying demand order was not separately challenged. The refund authority must examine the refund grounds on their own merits, consider whether the duty was payable on the activity in question, and pass a reasoned order after hearing the claimant. Rejection solely on the technical objection that the original demand was not appealed was not sustained, and the matter was remanded for fresh adjudication on all issues. Case-Laws Central Excise Sat, 04 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95061