https://www.taxtmi.com/caselaws?id=356705 The appellate authority remanded the case to the original authority for a fresh examination of the balance sheet and Chartered Accountant certificate in a refund claim under Section 11B of the Central Excise Act, 1944. The Commissioner (Appeals) had set aside the refund order due to the absence of crucial documents, which the appellant argued were submitted but not considered. Emphasizing the importance of natural justice, the appellate authority allowed the appeal by remand, stressing the need for a fair assessment of all relevant evidence before deciding on the admissibility of refund claims. en-us Fri, 02 Feb 2018 00:00:00 +0530 Sat, 10 Mar 2018 06:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356705 The appellate authority remanded the case to the original authority for a fresh examination of the balance sheet and Chartered Accountant certificate in a refund claim under Section 11B of the Central Excise Act, 1944. The Commissioner (Appeals) had set aside the refund order due to the absence of crucial documents, which the appellant argued were submitted but not considered. Emphasizing the importance of natural justice, the appellate authority allowed the appeal by remand, stressing the need for a fair assessment of all relevant evidence before deciding on the admissibility of refund claims. Case-Laws Central Excise Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356705