https://www.taxtmi.com/caselaws?id=439682 The court set aside the Order-in-Appeal dismissing a refund claim on limitation grounds without considering the merits. It was found that the appellant had not received the Order-in-Original in a timely manner, supported by the early sanction for refund and lack of essential details in the Order-in-Original. The court remitted the matter back to the first appellate authority for a fresh consideration solely on merit, emphasizing a prompt resolution within six months and adherence to principles of natural justice. The appeal was allowed for further review on the case's merits. en-us Wed, 28 Jun 2023 00:00:00 +0530 Fri, 30 Jun 2023 09:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439682 The court set aside the Order-in-Appeal dismissing a refund claim on limitation grounds without considering the merits. It was found that the appellant had not received the Order-in-Original in a timely manner, supported by the early sanction for refund and lack of essential details in the Order-in-Original. The court remitted the matter back to the first appellate authority for a fresh consideration solely on merit, emphasizing a prompt resolution within six months and adherence to principles of natural justice. The appeal was allowed for further review on the case's merits. Case-Laws Customs Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439682