https://www.taxtmi.com/caselaws?id=785397 An adjudication order that rejects refund claims without recording reasons and fails to address the taxpayer's specific objection is unsustainable as a breach of natural justice. The original authority must examine the record and pass a speaking order; the appellate authority cannot cure the defect by introducing new grounds. The impugned order was set aside and the matter remanded to the original authority for fresh consideration, with due opportunity to the appellant and a reasoned decision on a de novo basis. en-us Tue, 09 Dec 2025 00:00:00 +0530 Fri, 23 Jan 2026 09:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785397 An adjudication order that rejects refund claims without recording reasons and fails to address the taxpayer's specific objection is unsustainable as a breach of natural justice. The original authority must examine the record and pass a speaking order; the appellate authority cannot cure the defect by introducing new grounds. The impugned order was set aside and the matter remanded to the original authority for fresh consideration, with due opportunity to the appellant and a reasoned decision on a de novo basis. Case-Laws Central Excise Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785397