https://www.taxtmi.com/caselaws?id=32415 An appellate order passed long after the hearing, without granting a fresh opportunity to the parties and without showing clear consideration of their submissions, is vulnerable to being set aside. The record indicated confusion on the refund issue and no evident basis for treating the written submissions as properly examined, especially where the earlier finding recognised that part of the refund was admissible because duty had been paid under protest. The order was therefore quashed and the matter remitted for a fresh hearing and de novo decision-making. en-us Thu, 16 Oct 2008 00:00:00 +0530 Tue, 30 Apr 2013 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32415 An appellate order passed long after the hearing, without granting a fresh opportunity to the parties and without showing clear consideration of their submissions, is vulnerable to being set aside. The record indicated confusion on the refund issue and no evident basis for treating the written submissions as properly examined, especially where the earlier finding recognised that part of the refund was admissible because duty had been paid under protest. The order was therefore quashed and the matter remitted for a fresh hearing and de novo decision-making. Case-Laws Central Excise Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32415