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2023 (2) TMI 1138 - HC - CustomsRefund of the Special Additional Duties of Customs (SAD) - rejection on the sole ground that the same were barred by the limitation - no SCN issued 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 examine this question in the present appeal. It is apparent that the appellant did not have sufficient opportunity to address the objections on which its appeals were rejected - matter remanded to the learned Tribunal to decide afresh after affording the appellant reasonable opportunity to meet the objections regarding any alleged discrepancies in the refund claims.
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