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    <title>2025 (7) TMI 1199 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC set aside the Order-In-Appeal dated 29 May 2024 regarding rejection of a refund claim. The court found that proper procedure for adducing additional evidence was not substantially followed, violating principles of natural justice. The matter was remanded to the Appellate Authority with specific directions. The petitioner was granted liberty to produce and rely upon the court&#039;s judgment dated 11 September 2023, while respondents were allowed to rely upon proceedings from fresh show cause notice and cancellation order dated 18 March 2024. The Appellate Authority must consider this material along with all contentions raised by the petitioner and defenses by respondents when disposing of the appeal afresh.</description>
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      <description>The Bombay HC set aside the Order-In-Appeal dated 29 May 2024 regarding rejection of a refund claim. The court found that proper procedure for adducing additional evidence was not substantially followed, violating principles of natural justice. The matter was remanded to the Appellate Authority with specific directions. The petitioner was granted liberty to produce and rely upon the court&#039;s judgment dated 11 September 2023, while respondents were allowed to rely upon proceedings from fresh show cause notice and cancellation order dated 18 March 2024. The Appellate Authority must consider this material along with all contentions raised by the petitioner and defenses by respondents when disposing of the appeal afresh.</description>
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