https://www.taxtmi.com/caselaws?id=348636 The Tribunal remanded the case concerning a refund claim rejection under Notification No.102/2007 as the appellant was not given a fair opportunity to defend the claim. The rejection without a deficiency memo or show cause notice hindered the appellant from providing necessary documents. The Tribunal emphasized that Board circular conditions are not binding on the assessee and directed the adjudicating authority to allow the appellant to submit documents and conduct a personal hearing. The appeal was remanded for fresh adjudication, ensuring the appellant's right to establish their case properly. en-us Tue, 18 Jul 2017 00:00:00 +0530 Tue, 26 Sep 2017 07:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348636 The Tribunal remanded the case concerning a refund claim rejection under Notification No.102/2007 as the appellant was not given a fair opportunity to defend the claim. The rejection without a deficiency memo or show cause notice hindered the appellant from providing necessary documents. The Tribunal emphasized that Board circular conditions are not binding on the assessee and directed the adjudicating authority to allow the appellant to submit documents and conduct a personal hearing. The appeal was remanded for fresh adjudication, ensuring the appellant's right to establish their case properly. Case-Laws Customs Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348636