https://www.taxtmi.com/caselaws?id=48249 The case involved the rejection of a refund application by the Assistant Commissioner of Central Excise, leading to an appeal. The appellate authority initially found a lack of natural justice and speaking order. Upon remand, the application was rejected based solely on limitation, which the Tribunal deemed improper. The High Court upheld the rejection of the appeal, emphasizing adherence to natural justice, speaking orders, and limiting decisions to show cause notice grounds. The importance of due process, allowing for appellant presentation, and reasoned orders was underscored, with the Tribunal's decision on limitation upheld. en-us Wed, 16 Jul 2008 00:00:00 +0530 Mon, 04 Sep 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48249 The case involved the rejection of a refund application by the Assistant Commissioner of Central Excise, leading to an appeal. The appellate authority initially found a lack of natural justice and speaking order. Upon remand, the application was rejected based solely on limitation, which the Tribunal deemed improper. The High Court upheld the rejection of the appeal, emphasizing adherence to natural justice, speaking orders, and limiting decisions to show cause notice grounds. The importance of due process, allowing for appellant presentation, and reasoned orders was underscored, with the Tribunal's decision on limitation upheld. Case-Laws Central Excise Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48249