https://www.taxtmi.com/caselaws?id=348636 Refund rejection could not be sustained where the assessee was not issued a deficiency memo or show cause notice and was denied personal hearing. The adjudication was found procedurally unfair because the assessee had indicated that further documents could be produced to establish refund eligibility. The matter was therefore remanded for de novo adjudication, with directions to grant adequate opportunity to file supporting material and be heard. The Board circular objection was noted, but it did not displace the requirement of fair adjudication before rejecting the refund claim. 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 Refund rejection could not be sustained where the assessee was not issued a deficiency memo or show cause notice and was denied personal hearing. The adjudication was found procedurally unfair because the assessee had indicated that further documents could be produced to establish refund eligibility. The matter was therefore remanded for de novo adjudication, with directions to grant adequate opportunity to file supporting material and be heard. The Board circular objection was noted, but it did not displace the requirement of fair adjudication before rejecting the refund claim. Case-Laws Customs Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348636