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2017 (11) TMI 1450 - AT - CustomsRefund of excess duty paid - SAFTA N/N. 10/2008-Customs dated 15.01.2008 - principles of natural justice - Held that: - the customs authorities have taken the application on record but did not decide the same by passing any speaking order - the AC passed the OIO rejecting the refund claim summarily without an opportunity of hearing to the appellant and similarly the Commissioner (Appeal) has also not considered any of the submissions of the appellant in the impugned order - case remanded back to the original authority with a direction to first decide the application of the appellant for reassessment of the BoE and thereafter decide the refund application after following the principles of natural justice - appeal allowed by way of remand.
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