https://www.taxtmi.com/caselaws?id=785397 Refund claim under an area-based exemption scheme was challenged on grounds that the original authority failed to issue a speaking order and violated principles of natural justice; the appellate process cannot supply missing adjudication. The commentary directs remand for de novo consideration so the original authority must examine records, assess whether the unit falls within specified areas and meets notification conditions, and pass a speaking order after hearing submissions. The adjudicating authority is instructed to consider all issues and await or take into account the remanded decision before rejecting claims. 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 Refund claim under an area-based exemption scheme was challenged on grounds that the original authority failed to issue a speaking order and violated principles of natural justice; the appellate process cannot supply missing adjudication. The commentary directs remand for de novo consideration so the original authority must examine records, assess whether the unit falls within specified areas and meets notification conditions, and pass a speaking order after hearing submissions. The adjudicating authority is instructed to consider all issues and await or take into account the remanded decision before rejecting claims. Case-Laws Central Excise Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785397