https://www.taxtmi.com/caselaws?id=410506 The Tribunal upheld the Commissioner (Appeals)'s decision to remand a refund claim under Section 11B of the Central Excise Act, 1944, back to the original authority due to a violation of natural justice principles. The appellant was not given a proper opportunity for a personal hearing, leading to the remand. The Tribunal clarified that neither the Commissioner nor the Tribunal could reprocess the claim, and the refund sanctioning authority was responsible for this task. Consequently, the Tribunal dismissed the appeal, affirming the decision to remand the matter for compliance with natural justice principles. en-us Mon, 02 Aug 2021 00:00:00 +0530 Tue, 03 Aug 2021 09:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410506 The Tribunal upheld the Commissioner (Appeals)'s decision to remand a refund claim under Section 11B of the Central Excise Act, 1944, back to the original authority due to a violation of natural justice principles. The appellant was not given a proper opportunity for a personal hearing, leading to the remand. The Tribunal clarified that neither the Commissioner nor the Tribunal could reprocess the claim, and the refund sanctioning authority was responsible for this task. Consequently, the Tribunal dismissed the appeal, affirming the decision to remand the matter for compliance with natural justice principles. Case-Laws Central Excise Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410506