2023 (2) TMI 1138

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..... d before rejection of appeals - principles of natural justice (audi alterem partem) - HELD THAT:- Concededly, no prior notice for rejecting the said appeals on the ground as aforesaid was issued to the appellant. Thus, there is merit in the contention that the appellant had no opportunity to address the ground on which the appeals were rejected by the Tribunal. It is not considered apposite to exa .....

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..... The impugned order is a common order passed in three appeals (C/50770/2020; C/50771/2020 and C/50772/2020). The present appeals assail the impugned order insofar as the order is adverse to the appellant passed in an appeal being the numbers C/50771/2020 and C/50772/2020. 2. The appellant had filed applications seeking refund of the Special Additional Duties of Customs (SAD), which were rejected b .....

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..... ions of Section 27 did not apply to Special Additional Duties of Customs. However, the Tribunal rejected the appeals on the ground that there were certain discrepancies in the amount refundable and the claim made by the appellant. 4. Concededly, no prior notice for rejecting the said appeals on the ground as aforesaid was issued to the appellant. Thus, there is merit in the contention that the ap .....

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