2023 (1) TMI 1107

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 against the appellant. There are force in the submissions of learned Counsel that this ground itself is sufficient for setting aside the impugned order and therefore without going into the merits of the matter, the case is remanded to th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ting 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 by the Notification No.102/2007-Cus. dated 14.09.2007? 3. I have heard learned Counsel for the appellant and learned Authorised Representative appearing on behalf of the Revenue and perused the case records including the written s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar 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 against the appellant. I find force in the submissions of learned Counsel that this ground itself is sufficient for setting aside the impugned order and therefore without going into the merits of the matter, I am inclined to rema .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X