https://www.taxtmi.com/caselaws?id=768653 CESTAT Hyderabad allowed the appeal by way of remand after finding violation of natural justice principles. The appellant's refund claim was rejected without providing opportunity for personal hearing. The adjudicating authority failed to consider appellant's explanation for not filing timely appeal against earlier communication, where jurisdictional customs authorities had denied filing claim stating CVD and SAD duties were Cenvat components, not customs duties. CESTAT directed proper hearing opportunity before deciding refund claim on merits, citing SC precedent that natural justice requires common sense administration of justice. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768653 CESTAT Hyderabad allowed the appeal by way of remand after finding violation of natural justice principles. The appellant's refund claim was rejected without providing opportunity for personal hearing. The adjudicating authority failed to consider appellant's explanation for not filing timely appeal against earlier communication, where jurisdictional customs authorities had denied filing claim stating CVD and SAD duties were Cenvat components, not customs duties. CESTAT directed proper hearing opportunity before deciding refund claim on merits, citing SC precedent that natural justice requires common sense administration of justice. Case-Laws Central Excise Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768653