https://www.taxtmi.com/caselaws?id=336528 The Tribunal set aside the Order-in-Appeal dated 30.07.2007 and remanded the case to the first appellate authority for a fresh hearing, emphasizing the need for a personal hearing and cooperation from the Appellant. The Tribunal held that the first appellate authority cannot take contrary views on the time bar nature of the refund claim in the same proceedings. The importance of consistency in decisions within the same proceedings was emphasized, and the Appellant's appeal was allowed to ensure procedural fairness and consistency in decision-making. en-us Thu, 15 Sep 2016 00:00:00 +0530 Fri, 23 Dec 2016 11:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336528 The Tribunal set aside the Order-in-Appeal dated 30.07.2007 and remanded the case to the first appellate authority for a fresh hearing, emphasizing the need for a personal hearing and cooperation from the Appellant. The Tribunal held that the first appellate authority cannot take contrary views on the time bar nature of the refund claim in the same proceedings. The importance of consistency in decisions within the same proceedings was emphasized, and the Appellant's appeal was allowed to ensure procedural fairness and consistency in decision-making. Case-Laws Central Excise Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336528