https://www.taxtmi.com/caselaws?id=114286 Rejection of a refund claim without notice or hearing was held to breach natural justice, and the defect was compounded when the appellate authority relied on a new ground not taken by the original authority without giving the assessee an opportunity to respond. The proceedings were therefore set aside, and the matter was remanded for de novo adjudication. The substantive question on inclusion of the amortised value of tools in the assessable value of motor vehicle components was left open for fresh consideration by the original authority after hearing the assessee. en-us Fri, 05 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 14:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114286 Rejection of a refund claim without notice or hearing was held to breach natural justice, and the defect was compounded when the appellate authority relied on a new ground not taken by the original authority without giving the assessee an opportunity to respond. The proceedings were therefore set aside, and the matter was remanded for de novo adjudication. The substantive question on inclusion of the amortised value of tools in the assessable value of motor vehicle components was left open for fresh consideration by the original authority after hearing the assessee. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114286