https://www.taxtmi.com/caselaws?id=268082 The appeal was made against the Commissioner (Appeals) for not delving into the facts and provisions of law. The Appellant argued that the Commissioner (Appeals) failed to fulfill the duty of the appellate authority as required by the Customs Act, 1962. The appeal highlighted procedural lapses and the reliance on a Chartered Accountant's certificate without proper consideration of the law. The Appellate Tribunal remanded the case to the adjudicating authority to ensure a fair hearing, proper examination of eligibility for refund, and avoidance of unjust enrichment, emphasizing the need for a rational decision based on evidence and applicable law to uphold justice. en-us Tue, 03 Nov 2015 00:00:00 +0530 Fri, 20 Nov 2015 07:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268082 The appeal was made against the Commissioner (Appeals) for not delving into the facts and provisions of law. The Appellant argued that the Commissioner (Appeals) failed to fulfill the duty of the appellate authority as required by the Customs Act, 1962. The appeal highlighted procedural lapses and the reliance on a Chartered Accountant's certificate without proper consideration of the law. The Appellate Tribunal remanded the case to the adjudicating authority to ensure a fair hearing, proper examination of eligibility for refund, and avoidance of unjust enrichment, emphasizing the need for a rational decision based on evidence and applicable law to uphold justice. Case-Laws Customs Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268082