2005 (11) TMI 435

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..... R, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. In this case no appealable order has been issued by the original authority. Initially a letter dated 29-1-1990 was issued to the appellants stating that their refund claim cannot be considered without waiver of interest. Only subsequently on 5-2-1997 a letter has been issued stating that the refund .....

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..... s erred in not entertaining their appeal. As such, we set aside the impugned order passed by the lower authorities and remand the matter to the original authority to consider the refund claim afresh. The appellants shall be given an adequate opportunity of hearing and the ratio of the Apex Court decision cited by the appellants shall also be taken into account while passing a fresh order. The appe .....

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