2023 (1) TMI 1107

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....A: This appeal has been filed challenging the order dated 20/06/2022 passed by the Commissioner of Customs (Appeals) by which the appeal filed by the appellant was rejected and Order-in-Original dated 28.02.2019 passed by the Adjudicating Authority was confirmed. 2. The issue involved herein is whether the refund of Special Additional Duty of Customs (SAD) be claimed after the period prescribed ....

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....issioner but no one appeared on their behalf before the said authority and, therefore, it was decided ex-parte. 5. It is the first principle of law that justice must not only be done but must also be seen to be done. It is clear from the impugned order that the appellant has not been heard, for whatever reason, and without following the principle of natural justice, the appeal has been decided ag....