https://www.taxtmi.com/caselaws?id=433360 Failure to grant a personal hearing before the first appellate authority was treated as a breach of natural justice, because the appeal was decided without giving the appellant a fair opportunity to be heard. That procedural defect was sufficient to invalidate the appellate order, and the refund claim on merits was not examined. The matter was therefore sent back for fresh adjudication after due notice and an opportunity of hearing, ensuring compliance with the principles of natural justice. en-us Fri, 13 Jan 2023 00:00:00 +0530 Sat, 28 Jan 2023 08:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433360 Failure to grant a personal hearing before the first appellate authority was treated as a breach of natural justice, because the appeal was decided without giving the appellant a fair opportunity to be heard. That procedural defect was sufficient to invalidate the appellate order, and the refund claim on merits was not examined. The matter was therefore sent back for fresh adjudication after due notice and an opportunity of hearing, ensuring compliance with the principles of natural justice. Case-Laws Customs Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433360