https://www.taxtmi.com/caselaws?id=206679 The appellant's refund claim for Special Additional Duty was initially rejected due to non-submission of relevant documents. Despite submitting the required documents before the Commissioner (Appeals), the appeal was dismissed for submitting fresh evidence at the appellate stage, prohibited by Customs (Appeals) Rules. The tribunal ordered a remand to the original authority for a comprehensive review of all documents submitted by the appellant at both stages, emphasizing the need for a fair hearing. en-us Thu, 29 Sep 2011 00:00:00 +0530 Thu, 10 Nov 2011 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206679 The appellant's refund claim for Special Additional Duty was initially rejected due to non-submission of relevant documents. Despite submitting the required documents before the Commissioner (Appeals), the appeal was dismissed for submitting fresh evidence at the appellate stage, prohibited by Customs (Appeals) Rules. The tribunal ordered a remand to the original authority for a comprehensive review of all documents submitted by the appellant at both stages, emphasizing the need for a fair hearing. Case-Laws Customs Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206679