https://www.taxtmi.com/caselaws?id=354870 The Tribunal allowed the appellant's appeal for refund, holding that the Department must refund the entire amount claimed as the Commissioner's decision was final. The Department's refusal to comply with the Commissioner's order was deemed impermissible, and raising new grounds for rejecting the claim without notice to the appellant was also rejected. The Tribunal emphasized the importance of adhering to natural justice principles in refund proceedings and ruled that accepting a partial refund cannot be used to reject the claim for the remaining amount. The impugned order was set aside, granting the appellant the refund of the balance amount claimed. en-us Tue, 09 Jan 2018 00:00:00 +0530 Wed, 14 Feb 2018 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354870 The Tribunal allowed the appellant's appeal for refund, holding that the Department must refund the entire amount claimed as the Commissioner's decision was final. The Department's refusal to comply with the Commissioner's order was deemed impermissible, and raising new grounds for rejecting the claim without notice to the appellant was also rejected. The Tribunal emphasized the importance of adhering to natural justice principles in refund proceedings and ruled that accepting a partial refund cannot be used to reject the claim for the remaining amount. The impugned order was set aside, granting the appellant the refund of the balance amount claimed. Case-Laws Customs Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354870