https://www.taxtmi.com/caselaws?id=783449 The appeal was maintainable because the record disclosed a substantive refund rejection order, not merely an endorsement. The First Appellate Authority proceeded on the premise that no appealable decision existed, so its dismissal for want of maintainability could not stand. As no finding was recorded on the merits of the refund claim, the matter required fresh examination in accordance with law. The appellate order was set aside and the dispute was remitted for reconsideration on merits. en-us Fri, 14 Nov 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783449 The appeal was maintainable because the record disclosed a substantive refund rejection order, not merely an endorsement. The First Appellate Authority proceeded on the premise that no appealable decision existed, so its dismissal for want of maintainability could not stand. As no finding was recorded on the merits of the refund claim, the matter required fresh examination in accordance with law. The appellate order was set aside and the dispute was remitted for reconsideration on merits. Case-Laws GST Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783449