https://www.taxtmi.com/caselaws?id=764792 CESTAT Chennai held that refund claims for CVD paid by respondents were not maintainable without challenging the original assessment orders. The tribunal noted that while Article 265 of the Constitution prohibits tax collection without legal authority, refund claims must follow statutory procedures. Due to registry's failure to provide timely notice preventing effective response, the matter was remanded to Original Authority for fresh consideration, keeping all issues raised by parties open. The appeal was disposed of through remand, emphasizing procedural fairness and natural justice requirements. en-us Fri, 17 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764792 CESTAT Chennai held that refund claims for CVD paid by respondents were not maintainable without challenging the original assessment orders. The tribunal noted that while Article 265 of the Constitution prohibits tax collection without legal authority, refund claims must follow statutory procedures. Due to registry's failure to provide timely notice preventing effective response, the matter was remanded to Original Authority for fresh consideration, keeping all issues raised by parties open. The appeal was disposed of through remand, emphasizing procedural fairness and natural justice requirements. Case-Laws Customs Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764792