https://www.taxtmi.com/caselaws?id=165772 Where a refund claim has not been decided by the competent authority, the proper course is remand for de novo adjudication rather than dismissal of the appeal on jurisdictional grounds. The claim had been rejected by an officer lacking competence to determine admissibility, and the appellate authority should have directed reconsideration by the proper adjudicating officer. The revision accepted that the matter must be restored for fresh decision on merits after observance of natural justice. The appellate orders were set aside and the refund dispute was sent back to the Assistant Collector for reconsideration by the competent authority. en-us Sat, 17 Jan 1981 00:00:00 +0530 Mon, 11 Aug 2014 17:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165772 Where a refund claim has not been decided by the competent authority, the proper course is remand for de novo adjudication rather than dismissal of the appeal on jurisdictional grounds. The claim had been rejected by an officer lacking competence to determine admissibility, and the appellate authority should have directed reconsideration by the proper adjudicating officer. The revision accepted that the matter must be restored for fresh decision on merits after observance of natural justice. The appellate orders were set aside and the refund dispute was sent back to the Assistant Collector for reconsideration by the competent authority. Case-Laws Central Excise Sat, 17 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165772