https://www.taxtmi.com/caselaws?id=120171 A refund claim arising from an unchallenged appellate order could not be rejected by mechanically applying the procedural requirements for duty paid under protest, where the entitlement to refund followed from that appellate determination. Rule 233B of the Central Excise Rules, 1944 was found inapplicable on those facts. The original authority also rejected the claim without granting a hearing, which violated natural justice. The impugned order was therefore set aside and the matter remanded for fresh decision after hearing the parties. en-us Tue, 17 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 13:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120171 A refund claim arising from an unchallenged appellate order could not be rejected by mechanically applying the procedural requirements for duty paid under protest, where the entitlement to refund followed from that appellate determination. Rule 233B of the Central Excise Rules, 1944 was found inapplicable on those facts. The original authority also rejected the claim without granting a hearing, which violated natural justice. The impugned order was therefore set aside and the matter remanded for fresh decision after hearing the parties. Case-Laws Central Excise Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120171