https://www.taxtmi.com/caselaws?id=345264 The Appellate Tribunal found that the original authority's limitation of the refund claim was unjustified as it was handled by an unauthorized authority, violating principles of natural justice. The Tribunal emphasized the need for proper processing of refund claims by the designated authority and set aside the previous order for a re-assessment. It concluded that the deposit should not be subject to the same tests as duty payments before granting a refund and directed a re-examination of the claim to determine if duty burden had been passed on. The Tribunal instructed the competent authority to dispose of the refund application appropriately. en-us Mon, 12 Jun 2017 00:00:00 +0530 Sat, 08 Jul 2017 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345264 The Appellate Tribunal found that the original authority's limitation of the refund claim was unjustified as it was handled by an unauthorized authority, violating principles of natural justice. The Tribunal emphasized the need for proper processing of refund claims by the designated authority and set aside the previous order for a re-assessment. It concluded that the deposit should not be subject to the same tests as duty payments before granting a refund and directed a re-examination of the claim to determine if duty burden had been passed on. The Tribunal instructed the competent authority to dispose of the refund application appropriately. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345264