https://www.taxtmi.com/caselaws?id=101437 A refund claim filed within time did not require examination of grievance or protest, and the appellate authority was bound to decide the legal contentions raised by the assessee. Instead, it dismissed the appeal on an irrelevant ground without addressing the points in controversy, which was held unsustainable. The order was set aside and the matter was remanded to the jurisdictional Commissioner (Appeals) for fresh decision after hearing the assessee and dealing with the legal propositions raised. en-us Thu, 14 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 17:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101437 A refund claim filed within time did not require examination of grievance or protest, and the appellate authority was bound to decide the legal contentions raised by the assessee. Instead, it dismissed the appeal on an irrelevant ground without addressing the points in controversy, which was held unsustainable. The order was set aside and the matter was remanded to the jurisdictional Commissioner (Appeals) for fresh decision after hearing the assessee and dealing with the legal propositions raised. Case-Laws Central Excise Thu, 14 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101437