https://www.taxtmi.com/caselaws?id=442353 The Tribunal set aside the rejection of a refund claim by the Commissioner (Appeals) due to Bills of Entry being provisionally assessed. The appellate authority introduced a new ground for rejection not mentioned in the show cause notice, violating the principles of natural justice. Relying on relevant case laws, the Tribunal remanded the matter to the original authority for re-examination with all original documents submitted by the appellant. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 30 Aug 2023 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442353 The Tribunal set aside the rejection of a refund claim by the Commissioner (Appeals) due to Bills of Entry being provisionally assessed. The appellate authority introduced a new ground for rejection not mentioned in the show cause notice, violating the principles of natural justice. Relying on relevant case laws, the Tribunal remanded the matter to the original authority for re-examination with all original documents submitted by the appellant. Case-Laws Customs Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442353