https://www.taxtmi.com/caselaws?id=52553 Refund proceedings must be confined to the precise issue raised on appeal: where the adjudicating authority had already sanctioned refund, the appellate authority could not reject the appeal by shifting to an unraised objection that the assessment order had attained finality. The only live question was whether the sanctioned refund could be credited to the Consumer Welfare Fund under Section 28D of the Customs Act, and the Revenue had not challenged the sanction itself. The appellate order was therefore unsustainable and was set aside, with the matter remanded to the Commissioner (Appeals) for fresh decision in accordance with law. en-us Fri, 08 Aug 2003 00:00:00 +0530 Wed, 06 Oct 2010 14:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52553 Refund proceedings must be confined to the precise issue raised on appeal: where the adjudicating authority had already sanctioned refund, the appellate authority could not reject the appeal by shifting to an unraised objection that the assessment order had attained finality. The only live question was whether the sanctioned refund could be credited to the Consumer Welfare Fund under Section 28D of the Customs Act, and the Revenue had not challenged the sanction itself. The appellate order was therefore unsustainable and was set aside, with the matter remanded to the Commissioner (Appeals) for fresh decision in accordance with law. Case-Laws Customs Fri, 08 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52553