https://www.taxtmi.com/caselaws?id=126378 The appeal filed by the Revenue against the order remanding the matter to the original authority for refund claim appropriation was rejected. The judge upheld the Commissioner (Appeals) decision, emphasizing the importance of providing the assessee with a personal hearing opportunity to defend their case regarding the appropriation of the refund against outstanding arrears. The court found that the principles of natural justice required such an opportunity, leading to the dismissal of the Revenue's appeal and the continuation of the remand order for fresh adjudication with a personal hearing. en-us Wed, 13 May 2009 00:00:00 +0530 Thu, 27 Jul 2017 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126378 The appeal filed by the Revenue against the order remanding the matter to the original authority for refund claim appropriation was rejected. The judge upheld the Commissioner (Appeals) decision, emphasizing the importance of providing the assessee with a personal hearing opportunity to defend their case regarding the appropriation of the refund against outstanding arrears. The court found that the principles of natural justice required such an opportunity, leading to the dismissal of the Revenue's appeal and the continuation of the remand order for fresh adjudication with a personal hearing. Case-Laws Central Excise Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126378